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The Channel Tunnel (Alcoholic Liquor and Tobacco Products)(Amendment) Order 2004
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- 2004 No. 1004
- Explanatory Note
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Explanatory Note
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The Excise Duty Points (Etc.)(New Member States) Regulations 2004 (S.I. 2004/1003) and the Customs and Excise Duties (Travellers' Allowances and Personal Reliefs)(New Member States) Order 2004 (S.I. 2004/1002) create new arrangements for individuals who acquire, for their own use, certain duty-paid tobacco products in the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Slovakia or Slovenia and transport them to the United Kingdom.
This Order comes into force on 1st May 2004. It amends the Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003 (S.I. 2003/2758) to enable the new arrangements to apply to relevant tobacco products taken into a shuttle train control zone in France.
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