Finance Bill Tracking Service 2007 | Budget 2007 | Budget Notes

BN77 Repeal of Excise Duties (Small Non-Commercial Consignments) Relief Regulations 1986

Who is likely to be affected?

1   Private individuals.

General description of the measure

2   Repeal of the Excise Duties (Small Non-Commercial Consignments) Relief Regulations 1986 (SNCCR).

Operative date

3   The repeal of the SNCCR will have effect on and after the date on which the Finance Bill receives Royal Assent.

Current law and proposed revisions

4   The regulations provide that no excise duty is payable on non-commercial imports of excise goods, including alcohol and tobacco products (subjective to quantitative limits - for example 50 cigarettes, 50 grams of HRT, 1 litre of spirits) which form part of a small consignment. The regulations are concerned solely with unaccompanied goods, including those sent via the postal system.

5   Legislation will be introduced in Finance Bill 2007 to repeal the SNCCR. This will mean that all alcohol and tobacco sent via the postal system from abroad will be liable to UK excise duty.

Further advice

6   If you have any questions about this change, please contact the National Advice Service on 0845 010 9000. Information about Budget measures is available on the HM Revenue & Customs website at