, except in regulation 12(1B)(d) below,

1A

In the case of tobacco products acquired by a person in another member State for his own use and transported by him to the United Kingdom, the excise duty point is the time when those products are held or used for a commercial purpose by any person.

1B

For the purposes of paragraph (1A) above—

a

“member State” includes the Principality of Monaco and San Marino, but does not include the Island of Heligoland and the territory of Büsingen in the Federal Republic of Germany, Livigno, Campione d’Italia and the waters of Lake Lugano in the Italian Republic, Ceuta, Melilla and the Canary Islands in the Kingdom of Spain, or the overseas departments of the French Republic,

b

“own use” includes use as a personal gift,

c

if the tobacco products in question are—

i

transferred to another person for money or money’s worth (including any reimbursement of expenses incurred in connection with obtaining them), or

ii

the person holding them intends to make such a transfer,

those products are to be regarded as being held for a commercial purpose,

d

if the products are not duty and tax paid in the member State at the time of acquisition, or the duty and tax that was paid will be or has been reimbursed, refunded or otherwise dispensed with, those products are to be regarded as being held for a commercial purpose,

e

without prejudice to sub-paragraphs (c) and (d) above, in determining whether tobacco products are held or used for a commercial purpose by any person regard shall be taken of—

i

that person’s reasons for having possession or control of those products,

ii

whether or not that person is a revenue trader (as defined in section 1(1) of the Customs and Excise Management Act 1979),

iii

that person’s conduct, including his intended use of those products or any refusal to disclose his intended use of those products,

iv

the location of those products,

v

the mode of transport used to convey those products,

vi

any document or other information whatsoever relating to those products,

vii

the nature of those products including the nature and condition of any package or container,

viii

the quantity of those products, and in particular, whether the quantity exceeds any of the following quantities—

3,200 cigarettes,

400 cigarillos (cigars weighing no more than 3 grammes each),

200 cigars,

3 kilogrammes of any other tobacco products,

ix

whether that person personally financed the purchase of those products,

x

any other circumstance that appears to be relevant.

aa

they were acquired by a person in another member State for his own use and transported by him to the United Kingdom.