http://www.legislation.gov.uk/uksi/2001/1712/contents/made

The Tobacco Products Regulations 2001

Excise duties

King's Printer of Acts of Parliament

2016-10-05

CUSTOMS AND EXCISE

These Regulations come into force on 1st June 2001.

The Tobacco Products Regulations 2001

regs 4 - 6

The Tobacco Products and Excise Goods (Amendment) Regulations 2006

reg 3

The Tobacco Products Regulations 2001

reg 9

The Tobacco Products and Excise Goods (Amendment) Regulations 2006

reg 3

The Tobacco Products Regulations 2001

reg 12

The Tobacco Products and Excise Goods (Amendment) Regulations 2006

reg 3

The Tobacco Products Regulations 2001

reg 23

The Tobacco Products and Excise Goods (Amendment) Regulations 2006

reg 3

The Tobacco Products Regulations 2001

reg 25

The Tobacco Products and Excise Goods (Amendment) Regulations 2006

reg 3

The Tobacco Products Regulations 2001

reg 26A

The Tobacco Products and Excise Goods (Amendment) Regulations 2006

reg 3

The Tobacco Products Regulations 2001

reg 3

The Tobacco Products (Amendment) Regulations 2006

reg 3

The Tobacco Products Regulations 2001

regs 29 - 31

The Tobacco Products (Amendment) Regulations 2006

reg 4

The Tobacco Products Regulations 2001

schedule

The Tobacco Products (Amendment) Regulations 2006

reg 4

The Tobacco Products Regulations 2001

reg. 12

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

reg. 91Sch. 3 Table

reg. 2

The Tobacco Products Regulations 2001

reg. 13

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

reg. 91Sch. 3 Table

reg. 2

The Tobacco Products Regulations 2001

reg. 28

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

reg. 91Sch. 3 Table

reg. 2

The Tobacco Products Regulations 2001

reg. 3(1)

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

Sch. 2

para. 15(1)(a)

reg. 2

The Tobacco Products Regulations 2001

reg. 3(1)

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

Sch. 2

para. 15(1)(b)

reg. 2

The Tobacco Products Regulations 2001

reg. 3(1)

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

Sch. 2

para. 15(1)(c)

reg. 2

The Tobacco Products Regulations 2001

reg. 8(1)

(2)

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

Sch. 2

para. 15(2)

reg. 2

The Tobacco Products Regulations 2001

reg. 17

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

Sch. 2

para. 15(3)(i)

reg. 2

The Tobacco Products Regulations 2001

reg. 17(6)

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

Sch. 2

para. 15(3)(ii)

reg. 2

The Tobacco Products Regulations 2001

reg 3 defn(s)

The Excise Goods, Beer and Tobacco Products (Amendment) Regulations 2002

reg 4(1)

(2)

The Tobacco Products Regulations 2001

reg 12

The Excise Goods, Beer and Tobacco Products (Amendment) Regulations 2002

reg 4(1)

(3)

The Tobacco Products Regulations 2001

reg 23

The Excise Goods, Beer and Tobacco Products (Amendment) Regulations 2002

reg 4(1)

(4)

The Tobacco Products Regulations 2001

Pt. 1

The Channel Tunnel (Alcoholic Liquor and Tobacco Products) (Amendment) Order 2002

art. 4

art. 1

The Tobacco Products Regulations 2001

Pt. 3

The Channel Tunnel (Alcoholic Liquor and Tobacco Products) (Amendment) Order 2002

art. 4

art. 1

The Tobacco Products Regulations 2001

Pt. 6

The Channel Tunnel (Alcoholic Liquor and Tobacco Products) (Amendment) Order 2002

art. 4

art. 1

The Tobacco Products Regulations 2001

reg. 12

The Channel Tunnel (Alcoholic Liquor and Tobacco Products) (Amendment) Order 2002

art. 9

art. 1

The Tobacco Products Regulations 2001

reg 3

The Tobacco Products (Amendment) Regulations 2003

reg 2(1)

(2)

The Tobacco Products Regulations 2001

reg 12

The Tobacco Products (Amendment) Regulations 2003

reg 2(1)

(3)

The Tobacco Products Regulations 2001

Pt. 1

The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003

art. 2(c)

Sch.

art. 1

The Tobacco Products Regulations 2001

Pt. 3

The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003

art. 2(c)

Sch.

art. 1

The Tobacco Products Regulations 2001

Pt. 6

The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003

art. 2(c)

Sch.

art. 1

The Tobacco Products Regulations 2001

Regulations

The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 4) Regulations 2019

reg. 7

reg. 1(3)

reg. 2

Sch.

The Tobacco Products Regulations 2001

reg. 3

The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019

reg. 41(2)

reg. 42

reg. 1

reg. 2

Sch.

The Tobacco Products Regulations 2001

reg. 17(2)(b)

The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019

reg. 41(3)

reg. 42

reg. 1

reg. 2

Sch.

The Tobacco Products Regulations 2001

reg. 17(4)

The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019

reg. 41(3)

reg. 42

reg. 1

reg. 2

Sch.

The Tobacco Products Regulations 2001

reg. 17(6)

The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019

reg. 41(3)

reg. 42

reg. 1

reg. 2

Sch.

The Tobacco Products Regulations 2001

reg. 18(1)(b)

The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019

reg. 17

reg. 1

reg. 2

Sch.

The Tobacco Products Regulations 2001

reg. 23(1)(aa)

The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020

reg. 12(2)(a)

reg. 25

reg. 1

The Tobacco Products Regulations 2001

reg. 23(1A)(b)

The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020

reg. 12(2)(b)

reg. 25

reg. 1

The Tobacco Products Regulations 2001

reg. 25(2A)

The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020

reg. 12(3)

reg. 25

reg. 1

The Tobacco Products Regulations 2001

Regulations

The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020

reg. 6(3)

reg. 1

The Tobacco Products Regulations 2001

Regulations

The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020

reg. 98

reg. 1(1)

The Tobacco Products Regulations 2001

reg. 23

The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020

reg. 98(2)(a)(i)

reg. 1(1)

The Tobacco Products Regulations 2001

reg 12

The Excise Duty Points (Etc.)(New Member States) Regulations 2004

reg 10

The Tobacco Products Regulations 2001

reg. 23(2B)

The Tobacco Products (Amendment) Regulations 2013

reg. 3

reg. 1

The Tobacco Products Regulations 2001

Sch.

para. 11

The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008

art. 51

art. 1(1)

The Tobacco Products Regulations 2001

Blanket amendment

The Treaty of Lisbon (Changes in Terminology) Order 2011

art. 3-6

8-10

art. 2

The Tobacco Products Regulations 2001

PART IPRELIMINARY

1Citation and commencement

2Revocation

3Interpretation

PART IIREGISTERED PREMISES

4Registration of factories

5Registration of stores

6Registered premises—revocation of registration

7Registered premises—conditions and requirements

PART IIIEXCISE DUTY POINTS, SECURITY AND PAYMENT OF DUTY

12Excise duty points

13Person liable to pay the duty

14Payment and calculation of the duty

16Security

17Deferred payment—payment day

18Deferred payment—approval of arrangements

19Deferred payment—payment of duty

20Returns

PART IVFISCAL MARKS

21Application of Part IV

22When specified tobacco products are required to carry a fiscal mark

23Exceptions to the requirement to carry a fiscal mark

24Removal of products that are required to carry a fiscal mark

25Offences—supplementary provisions

PART VREPAYMENT AND DRAWBACK OF DUTY

26Returned products

PART VIAPPLICATION AND AMENDMENT OF OTHER REGULATIONS

27The Excise Warehousing (Etc.) Regulations 1988

28The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

2001 No. 1712

CUSTOMS AND EXCISE

The Tobacco Products Regulations 2001

Made8th May 2001

Laid before Parliament8th May 2001

Coming into force1st June 2001

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 93(1), (2)(a), (c) and (d), and (3), 100G and 100H, 118A(1) and (2) and 127A of the Customs and Excise Management Act 19791, sections 2(2), 7(1) and (1A), 8B, 8C and 8G of the Tobacco Products Duty Act 19792, sections 1 and 2 of the Finance (No. 2) Act 19923 and of all other powers enabling them in that behalf, hereby make the following regulations: