The Tobacco Products and Excise Goods (Amendment) Regulations 2006
| Jurisdiction | UK Non-devolved |
| Citation | SI 2006/1787 |
| Year | 2006 |
2006 No. 1787
EXCISE
The Tobacco Products and Excise Goods (Amendment) Regulations 2006
Made 5th July 2006
Laid before Parliament 6th July 2006
Coming into force 1st August 2006
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 2(2) and 7(1) and (1A) of the Tobacco Products Duty Act 19791and section 1 of the Finance (No.2) Act 19922:
Citation and commencement
1. These Regulations may be cited as the Tobacco Products and Excise Goods (Amendment) Regulations 2006 and come into force on 1st August 2006.
The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992
2.—(1) Amend regulation 2(1) of the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 19923as follows.
(2) Omit the definition of “chewing tobacco”.
(3) In the definition of “excise goods”, omit the words “, other than chewing tobacco,”.
The Tobacco Products Regulations 2001
3.—(1) Amend the Tobacco Products Regulations 20014as follows.
(2) After regulation 4(1) insert—
“1A Premises registered by the Commissioners under this regulation must not be occupied by more than one manufacturer of tobacco products.”.
(3) After regulation 5(1) insert—
“1A Premises registered by the Commissioners under this regulation must not be occupied by more than one manufacturer of tobacco products.”.
(4) After regulation 6(1) insert:
“1A Where the condition imposed by regulation 4(1A) or 5(1A) above is not complied with the Commissioners must revoke the registration of the registered premises.”.
(5) Omit regulation 9(5).
(6) After regulation 12(2) insert—
“2A For the purposes of paragraph (2)(c), there is a contravention of duty suspension arrangements for tobacco products that are sold to a person who is not a manufacturer, unless those products are not eligible for home use.”.
(7) After regulation 23(1) insert—
“1A Specified tobacco products acquired by private individuals for their own use and transported by them to the United Kingdom are not required to carry a fiscal mark if—
(a) relief from duty would have been afforded by an Order made under section 13(1) of the Customs and Excise Duties (General Reliefs) Act 19795, but for the fact that the quantity of those products exceeds any limit on quantity specified in the Order, and
(b) those products are declared as required by section 78(1) of the Customs and Excise Management Act 19796, and
(c) the duty on those products is paid.”.
(8) After regulation 23(2) insert—
“2A Specified tobacco products are not required to carry a fiscal mark if those products are not sold or offered for sale and are, upon being removed to home use, supplied by the occupier of the registered premises from which they were removed to a person who will use them solely for one or both of the following purposes—
(a) testing quality, or
(b) testing products that are being developed.
Paragraph (3) does not apply to specified tobacco products to which this paragraph applies.”.
(9) In regulation 25(2), after “1979” insert “(or a person who would have been afforded relief by an Order made under ...
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