| Jurisdiction | UK Non-devolved |
| Citation | SI 2004/1003 |
| Year | 2004 |
2004 No. 1003
CUSTOMS AND EXCISE
The Excise Duty Points (Etc.)(New Member States) Regulations 2004
Made 1st April 2004
Laid before Parliament 1st April 2004
Coming into force 1st May 2004
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 93(1), (2)(a), (fa), (fb), (3), 100G and 100H of the Customs and Excise Management Act 19791, sections 7(1)(a) and 1A(b) of the Tobacco Products Duty Act 19792and sections 1 and 2 of the Finance (No 2) Act 19923, hereby make the following Regulations:
Citation and commencement
1. These Regulations may be cited as the Excise Duty Points (Etc.)(New Member States) Regulations 2004 and come into force on 1st May 2004.
Interpretation
2.—(1) In these Regulations—
“cigarillo” means a cigar weighing no more than 3 grammes;
“own use” includes use as a personal gift;
“smoking tobacco” means hand rolling tobacco or other smoking tobacco.
(2) In these Regulations references to “cigarettes”, “cigars”, “hand rolling tobacco” and “other smoking tobacco” are references to the products described in the Tobacco Products (Descriptions of Products) Order 20034.
Excise duty point for tobacco products acquired in a new member State
3.—(1) The excise duty point for tobacco products acquired in a new member State is the time when the tobacco products are charged with duty.
(2) For the purposes of paragraph (1) above, tobacco products acquired in a new member State shall mean —
(a)
(a) cigarettes acquired by a person in a country listed in Column 1 of the Schedule for his own use and transported by him to the United Kingdom;
(b)
(b) cigars, cigarillos or smoking tobacco acquired by a person in the Czech Republic for his own use and transported by him to the United Kingdom; and
(c)
(c) smoking tobacco acquired by a person in Estonia for his own use and transported by him to the United Kingdom.
Person liable to pay the duty
4. The person liable to pay the duty is the person holding the tobacco products at the excise duty point.
Payment of the duty
5.—(1) Subject to paragraph (2) below, the duty must be paid at the excise duty point.
(2) The Commissioners may, subject to such conditions as appear necessary for the protection of the revenue, dispense with the requirement imposed by paragraph (1).
Period for which regulation 3 shall apply
6.—(1) Regulation 3(2)(a) shall have effect in relation to cigarettes transported to the United Kingdom from a country listed in Column 1 of the Schedule on or before the date shown opposite that country in Column 2 of the Schedule.
(2) Regulation 3(2)(b) shall have effect on or before 31st December 2006.
(3) Regulation 3(2)(c) shall have effect on or before 31st December 2009.
Interpretation of other Regulations relating to excise goods
7.—(1) In the Regulations listed below, references to
(a)
(a) Council Directive 92/12/EEC5;
(b)
(b) Commission Regulation (EEC) No 2719/926; and
(c)
(c) Commission Regulation (EEC) No 2454/937
shall be treated as references to those instruments as amended, modified or otherwise affected by the Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded8.
(2) The Regulations referred to in paragraph 1 above are —
(a)
(a) the Excise Warehousing (Etc.) Regulations 19889;
(b)
(b) the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 199210;
(c)
(c) the Excise Goods (Drawback) Regulations 199511;
(d)
(d) the Excise Goods (Sales on Board Ships and Aircraft) Regulations 199912;
(e)
(e) the Excise Goods (Export Shops) Regulations 200013;
(f)
(f) the Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 200114; and
(g)
(g) the Excise Goods (Accompanying Documents) Regulations 200215.
The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992
8. In regulation 4(1B)(a) of the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 199216for the words “and San Marino” substitute “, San Marino and the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia”.
The Beer Regulations 1993
9. In regulation 15(1B)(a) of the Beer Regulations 199317for the words “and San Marino” substitute “, San Marino and the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia”.
The Tobacco Products Regulations 2001
10. In regulation 12(1B)(a) of the Tobacco Products Regulations 200118for the words “and San Marino” substitute “, San Marino and the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia”.
Michael Eland
Commissioner of Customs and Excise
New King’s Beam House 22 Upper Ground LONDON SE1 9PJ
1st April 2004
SCHEDULE
Regulation 3(2)(a) and 6(1).
SCHEDULE
(1) |
(2) |
Country |
Date on or before which Regulation 3(2)(a) shall apply |
|
Czech Republic Slovenia |
31st December 2007 |
|
Hungary Poland Slovakia |
31st December 2008 |
|
Estonia Latvia Lithuania |
31st December 2009 |
(This note is not part of these Regulations)
These Regulations and the Excise Duties (Travellers' Allowances and Personal Reliefs)(New Member States) Order 2004 (S.I. 2004/1002) give effect to derogations contained in the Act concerning the Accession of the Czech Republic, Cyprus, Estonia, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia to the European Union (“the new member States”)19. Existing member States can maintain quantitative limits on the amount of cigarettes or other tobacco products which may be brought into their territory, without further excise duty payment, from new member States who have obtained derogations from Council Directive 92/79/EEC(regarding the approximation of taxes on cigarettes)20and Council Directive 92/80/EEC(on the approximation of taxes on manufactured tobacco other than cigarettes)21.
These Regulations come into force on 1st May 2004. They provide an excise duty point (the time when a requirement to pay excise duty takes affect) for tobacco products acquired in a new member State. Regulation 3 defines the term...
To continue reading
Request your trial