The Customs and Excise Duties (Travellers'' Allowances and Personal Reliefs)(New Member States)(Amendment) Order 2006
| Jurisdiction | UK Non-devolved |
| Citation | SI 2006/3157 |
| Year | 2006 |
2006 No. 3157
customs
Excise
value added tax
The Customs and Excise Duties (Travellers’ Allowances and Personal Reliefs)(New Member States)(Amendment) Order 2006
Made 28th November 2006
Laid before the House of Commons 29th November 2006
Coming into force 1st January 2007
The Commissioners for Her Majesty’s Revenue and Customs make the following Order in exercise of the powers conferred by section 13(1) and (3) of the Customs and Excise Duties (General Reliefs) Act 19791:
1. This Order may be cited as the Customs and Excise Duties (Travellers’ Allowances and Personal Reliefs)(New Member States)(Amendment) Order 2006 and comes into force on 1st January 2007.
2. The Customs and Excise Duties (Travellers’ Allowances and Personal Reliefs)(New Member States) Order 20042is amended as follows.
3. After article 6 insert—
“7.—(1) The references to Council Directive 77/388/EECand Council Directive 92/12/EECcontained in the Orders listed in article 6 above are to be construed as references to those instruments as amended, modified or otherwise affected by the Act concerning the conditions of accession of the Republic of Bulgaria and Romania and the adjustments to the treaties on which the European Union is founded3.
(2) Paragraph 1 above has no effect in relation to article 21 of the Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992.”.
4. At the end of the Schedule add—
|
“Bulgaria Romania |
200 Cigarettes |
31st December 2009” |
Paul Gray
Mike Hanson
Two of the Commissioners for Her Majesty’s Revenue and Customs
28th November 2006
EXPLANATORY NOTE
(This note is not part of the Order)
This Order and the Excise Duty Points (Etc.)(New Member States)(Amendment) Regulations 2006 (S.I.2006/ 3159)give effect to derogations contained in the Act concerning the Accession of the Republic of Bulgaria and Romania to the European Union (“the new member States”)4. Existing member States may maintain quantitative limits on the amount of cigarettes which may be brought into their territory, without further excise duty payment, from the new member States which have obtained derogations from Council Directive 92/79/EEC(regarding the approximation of taxes on cigarettes)5.
This Order comes into force on 1st January 2007.
Article 3 inserts a new article 7 into the Customs and Excise Duties (Travellers’ Allowances and Personal Reliefs)(New Member States) Order 2004 ( S.I. 2004/1002). Paragraph 1 of this new article updates references to Council Directive 77/388/EEC6and Council Directive 92/12/EEC7in the Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992 (“the 1992 Order”)8and the Travellers’ Allowances Order 19949. The...
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