Updates: Tobacco Products Duty

2024

14 May 2024 published amendments

Fraud and theft: Police and Trading Standards Officers

Clarification and updates to the guidance explaining the role of police and Trading standard officers. Updated points of contact and clarifications for the references to legislation and powers.

2021

28 June 2021 published amendments

Removals: Table showing the records and documentation a manufacturer must complete for removals without payment of duty

Guidance amended

Removals: Sealing requirements: exports

Guidance and page title amended

Removals: Consolidation: EU movements (NI only)

Page title amended

Removals: Consolidation: exports

Page title amended

Fiscal Marks: Samples of UK product intended for persons outside the UK

Guidance amended

Goods for test: imported tobacco product in free circulation

Guidance amended

Duty credits and drawback: Exports: general

Guidance amended

Fraud and theft: Liaison with other Member States (NI only)

Page title amended

National Advice Service Enquiries - Unmarked tobacco products received by Registered Consignee's or Temporary Registered Consignee's (NI only)

Page title amended

National Advice Service Enquiries - Unmarked tobacco products imported by Occasional Importers

Guidance amended

Advice for Officers dealing with imported tobacco products: Excise warehouse approval conditions for foreign (non-UK) manufactured tobacco products

Guidance amended

Advice for Officers dealing with imported tobacco products: Excise warehouse approval conditions for UK manufactured tobacco products

Guidance amended

Registration: Policy on storage of non-excisable (innocent) goods

Guidance amended

Registration: Pro-forma letter A: Registration of a factory

Guidance amended

Registration: Pro-forma letter B: Registration of a store

Guidance amended

Security: physical and financial: Financial Security: Premises Guarantees

Guidance amended

Security: physical and financial: Financial Security: review of guarantee levels

Guidance amended

Receipts: Imported product received from an excise warehouse or direct from the place of importation

Guidance amended

Receipts: imports: import account raised at port

Page title amended

Receipts: imports: import account raised at registered store

Page title amended

Cigarettes: Definition

Guidance amended

21 June 2021 published amendments

18 June 2021 published amendments

Tobacco Products Duty

New TPD20000 section added

2019

24 June 2019 published amendments

National Advice Service Enquiries - Contents

Introduction of new duty category - tobacco for heating.

19 June 2019 published amendments

18 June 2019 published amendments

17 June 2019 published amendments

Introduction: Background

Introduction of new duty category - tobacco for heating.

Registration: Pro-forma letter B: Registration of a store

Introduction of new duty category - tobacco for heating.