Exceptions to the requirement to carry a fiscal markU.K.
23.—(1) Specified tobacco products are not required to carry a fiscal mark if—
(a)they are not intended for home use and are not delivered to home use or otherwise made available for home use;
(b)in accordance with an Order made under section 13(1) or section 13A(1) of the Customs and Excise Duties (General Reliefs) Act 1979 M1 relief from duty is afforded and the conditions (if any) subject to which that relief was afforded are complied with; or
(c)they are intended for supply to, or have been supplied to, entitled passengers in an export shop.
(2) Specified tobacco products are not required to carry a fiscal mark if, having been removed to home use upon payment of excise duty in the Isle of Man—
(a)they carry a mark prescribed for fiscal purposes in conformity with the requirements of the law of the Isle of Man, and
(b)the excise duty paid in the Isle of Man has not been and will not be repaid, remitted or drawn back.
(3) Specified tobacco products that are not required to carry a fiscal mark must not carry a fiscal mark.
(4) In this regulation “entitled passengers” and “export shop” have the meanings given in regulation 3 of the Excise Goods (Export Shops) Regulations 2000 M2.
Marginal Citations
M11979 c. 3; section 13A(1) was inserted by the Finance Act 1989 (c. 26), section 28.