Statutory Instruments
2004 No. 1002
CUSTOMS AND EXCISE
The Customs and Excise Duties (Travellers' Allowances and Personal Reliefs)(New Member States) Order 2004
Approved by the House of Commons
Made
1st April 2004
Laid before the House of Commons
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 7, 13(1) and 13(3) of the Customs and Excise Duties (General Reliefs) Act 1979( 1 ), hereby make the following Order:
Citation and commencement
1. This Order may be cited as the Customs and Excise Duties (Travellers' Allowances and Personal Reliefs)(New Member States) Order 2004 and shall come into force on 1st May 2004.
Interpretation
2. —(1) In this Order —
“relevant tobacco products” means, in relation to each specified country, goods of the descriptions and in the quantities shown opposite that country in Column 2 of the Schedule;
“smoking tobacco” means hand rolling tobacco or other smoking tobacco;
“specified country” means a country listed in Column 1 of the Schedule.
(2) In this Order 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 2003 ( 2 ).
Relief from duty of excise
3. Subject to the following provisions of this Order, a person who has travelled from a specified country shall, on entering the United Kingdom, be relieved from payment of excise duty on relevant tobacco products acquired in that country and which he has transported.
Condition of relief
4. —(1) The reliefs afforded under this Order are subject to the condition that the goods in question, as indicated by their nature or quantity or otherwise, are not held for a commercial purpose nor are used for such purpose; and if that condition is not complied with in relation to any goods, those goods shall, unless the non-compliance was sanctioned by the Commissioners, be liable to forfeiture.
(2) If the goods in question are not duty and tax paid in the specified country at the time of acquisition, or the duty and tax that was paid will be or has been reimbursed, refunded or otherwise dispensed with, those goods are to be regarded as being held for a commercial purpose.
Period in which article 3 shall have effect
5. Article 3 shall have effect in relation to a specified country on or before the date shown opposite that country in Column 3 of the Schedule.
Interpretation of The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992 and The Travellers' Allowances Order 1994
6. The references to Council Directive 77/388/EEC ( 3 ) and Council Directive 92/12/EEC ( 4 ) contained in —
(a) The Customs and Excise Duties (Personal Reliefs for Goods Permanently Imported) Order 1992( 5 ); and
(b) The Travellers' Allowances Order 1994( 6 )
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 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 founded( 7 ).
Commissioner of Customs and Excise
New King’s Beam House, 22 Upper Ground, London SE1 9PJ
1st April 2004
Articles 3 and 5
SCHEDULE
| (1) | (2) | (3) |
|---|---|---|
| Specified Country | Relevant tobacco products | Date on or before which Order shall have effect |
| Czech Republic |
200 Cigarettes OR 50 Cigars OR 100 Cigarillos (cigars weighing no more than 3 grammes each) OR 250 grammes of smoking tobacco |
31st December 2006 (in relation to relevant tobacco products other than cigarettes) 31st December 2007 (in relation to cigarettes) |
| Slovenia | 200 Cigarettes | 31st December 2007 |
|
Hungary Poland Slovakia |
200 Cigarettes | 31st December 2008 |
| Estonia |
200 Cigarettes OR 250 grammes of smoking tobacco |
31st December 2009 |
|
Latvia Lithuania |
200 Cigarettes | 31st December 2009 |
1979; c. 3 ; section 7 was amended by the Finance Act 1984 (c. 43) , sections 4(1) and (3); section 13 was amended by the Finance Act 1984, section 15 and by the Finance (No 2) Act 1992 (c. 48) , Schedule 1, paragraph 8 and Schedule 3, paragraph 93; section 18(2) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c. 2) as meaning the Commissioners of Customs and Excise.
S.I. 2003/1471 .
OJ No L145,13.6.1977, p1, Article 3 was replaced by Article 1(1) of Council Directive 91/680/EEC (OJ No L376,31.12.91, p1), there are other amending instruments but none is relevant; Article 3 of the Directive gives a description of the Directive’s territorial application; that description includes a reference to Article 227(now 299) of the EC Treaty; paragraphs 1 and 6(b) of that Article have been amended by Article 19 of, and Protocol No 3 to, 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 (OJ NO L236,15.9.2003,p33).
OJ No L76,23.3.1992, p1, to which there are no relevant amendments; Article 2 of the Directive gives a description of the Directive’s territorial application; that description includes a reference to Article 227 (now 299) of the EC Treaty; paragraphs 1and 6(b) of that Article have been amended by Article 19 of, and Protocol No 3 to, the Act of Accession referred to in footnote ( a ) above.
S.I. 1992/3193 .
S.I.1994/955 , to which there are amendments not relevant to this Order.
OJ No L236,15.9.2003, p33.
OJ No L236,15.9.2003, p33. See paragraphs 2 and 3 of Chapter 5 of Annex V, paragraphs 3 and 4 of Chapter 7 of Annex VI, paragraph 2 of Chapter 7 of Annex VII, paragraph 2 of Chapter 8 of Annex IX, paragraph 2 of Chapter 7 of Annex X, paragraph 2 of Chapter 9 of Annex XII, paragraph 2 of Chapter 6 to Annex XIII and paragraph 2 of Chapter 7 of Annex XIV.
OJ No L 316,31.10.92,p8, as amended by Council Directive 1999/81/EC and Council Directive 2002/10/EC .
OJ No L 316,31.10.92, p10, as amended by Council Directive 1999/81/EC and Council Directive 2002/10/EC .
S.I.1992/3193 .
S.I.1994/955 , to which there are amendments not relevant to this Order.
OJ No L 145,13.6.1977,p 1, Article 3 was replaced by Article 1(1) of Council Directive 91/680/EEC (OJ No L376,31.12.91, p1), there are other amending instruments but none is relevant; Article 3 of the Directive gives a description of the Directive’s territorial application; that description includes a reference to Article 227(now 299) of the EC Treaty; paragraphs 1 and 6(b) of that Article have been amended by Article 19 of, and Protocol No 3 to, the Act of Accession referred to in footnote (a) on page 3 above.
OJ No L 076, 23.03.92,p 1, to which there are no relevant amendments; Article 2 of the Directive gives a description of the Directive’s territorial application; that description includes a reference to Article 227 (now 299) of the EC Treaty; paragraphs 1and 6(b) of that Article have been amended by Article 19 of, and Protocol No 3 to, the Act of Accession referred to in footnote (a) on page 3 above.