Introductory Text1.Citation and commencement2.Interpretation3.Excise duty point for tobacco products acquired in a new member State4.Person liable to pay the duty5.Payment of the duty6.Period for which regulation 3 shall apply7.Interpretation of other Regulations relating to excise goods8.The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 19929.The Beer Regulations 199310.The Tobacco Products Regulations 2001SignatureSCHEDULEExplanatory Note