(This note is not part of the Regulations)
These Regulations implement Commission Delegated Directive (EU) 2022/2100 of 29th June 2022 amending Directive 2014/40/EU of the European Parliament and of the Council as regards the withdrawal of certain exemptions in respect of heated tobacco products.
These Regulations apply to Northern Ireland only and are made for the purposes of dealing with matters arising out of, or related to, the Windsor Framework. Regulation 3(3) prohibits the production or supply of NI heated tobacco products which contain a characterising flavour.
A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen.