Regulation 5 Transitional provision: meaning of tobacco products supplied in a member State

(1)

For the purposes of regulation 4, tobacco products are supplied in a member State if, in the course of a business, a person—

(a)

supplies the product—

(i)

for consumption in a member State or through the travel retail sector of a member State,

(ii)

with a view to it being supplied for consumption in a member State or through the travel retail sector of a member State,

(b)

offers or agrees to supply it in those circumstances, or

(c)

exposes or possesses it for supply in those circumstances,

and “supply in a member State” is to be construed accordingly.

(2)

In the case of a cross-border distance sale of a product to a consumer located in a member State, the product is to be treated for the purposes of these Regulations as supplied in a member State.

(3)

In this regulation—

“cross-border distance sale” means a distance sale to a consumer (“C”) where, at the time C orders a product from a retailer, C is located in a member State, and the retailer is established in a different member State or in a country other than a member State, and, for these purposes, a retailer is deemed to be established in a member State—
1. (a)
  
  in the case of a retailer who is a natural person, if that person’s place of business is in that member State, and
2. (b)
  
  in any other case, if the retailer has its statutory seat, central administration or place of business, including a branch, agency or any other establishment, in that member State;
“travel retail sector of a member State” means retail outlets in a member State at which tobacco products may be purchased only by people travelling on journeys to destinations outside of that member State.