The Customs and Excise Duties (Travellers’ Allowances and Personal Reliefs)(New Member States)(Amendment) Order 2006
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”). 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).