# The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020, Regulation 12: Amendment of the Tobacco Products Regulations 2001

Extent: E+W+S+N.I.

(1) The Tobacco Products Regulations 2001 are amended as follows.
(2) In regulation 23 (exceptions to the requirement to carry a fiscal mark)—
(a) omit paragraph (1)(aa);
(b) in paragraph (1A)(b) after “1979” insert “or under section 3 of the Taxation (Cross-border Trade) Act 2018”.
(3) After regulation 25(2) (offences-supplementary provisions) insert—
“(2A) A person afforded relief from duty under section 3 of the Taxation (Cross-border Trade) Act 2018 is not guilty of an offence contrary to section 8G(4) of the Act unless his conduct occasioned the excise duty point prescribed by regulation 12(4) above.”

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Source: https://www.legislation.gov.uk/uksi/2020/1412/regulation/12 (the official version)
Page: https://openlegislation.uk/travellers-allowances-and-miscellaneous-provisions-eu-exit-regulations-2020/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.