The Tobacco Products and Excise Goods (Amendment) Regulations 2006
These Regulations come into force on 1st August 2006. They amend the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 (S.I. 1992/3135) and the Tobacco Products Regulations 2001 (S.I. 2001/1712). These amendments:remove the definition of “chewing tobacco” from the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992,prevent registered tobacco factories and registered tobacco stores from being occupied by more than one manufacturer of tobacco products,remove the prohibition on removal of tobacco products from a registered factory to a registered store that is not occupied by the manufacturer of those products,for the purpose of determining the excise duty point for tobacco products, includes the sale of such products to a person who is not a manufacturer within the concept of failure to comply with duty suspension arrangements,enable travellers from countries outside the European Union to import unmarked tobacco products that exceed their duty-free allowance, if they pay the excise duty on those products,permit duty paid, but unmarked, tobacco products to be used for testing quality or testing products being developed, andmake provision for the remission of excise duty on tobacco products that are used for testing quality and on tobacco products that are being developed; provided they will not be smoked by humans.