41.—(1) The Tobacco Products Regulations 2001 M1 are amended as follows.
(2) In regulation 3 omit the definition of “UK registered consignee”.
(3) In regulation 17 omit paragraphs (2)(b), (4) and (6).
Commencement Information
I1Reg. 41 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.
Marginal Citations
M1S.I. 2001/1712, amended by S.I. 2010/593; there are other amending instruments but none is relevant.
42.—(1) The amendments to the Tobacco Products Regulations 2001 have no effect in relation to UK registered consignees to whom excise goods are dispatched, where those goods are in the course of a movement on [F1IP completion day], until excise duty due in respect of those goods has been accounted for and paid.
(2) In this regulation goods are “in the course of a movement on [F2IP completion day]” if they are being imported into the United Kingdom from a member state and they fall within Chapter 7 of Part 15 of the Customs (Import Duty) (EU Exit) Regulations 2018 M2.
Textual Amendments
F1Words in reg. 42(1) substituted (31.12.2020) by The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1494), regs. 1, 2(2)
F2Words in reg. 42(2) substituted (31.12.2020) by The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1494), regs. 1, 2(2)
Commencement Information
I2Reg. 42 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.
Marginal Citations