The Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) (Revocation) Regulations 2007
The Excise Duties (Small Non-Commercial Consignments) Relief Regulations 1986 (“the 1986 Regulations”) provide relief from excise duty on unaccompanied importations of excise goods subject to quantitative limits. The 1986 Regulations have been revoked by the Finance Act 2007 on 19th July 2007.