Excise Notice 2003: Tobacco Duty - the Raw Tobacco Approval Scheme
This notice explains the Raw Tobacco Approval Scheme.
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This notice is about the Raw Tobacco Approval Scheme. From 1 April 2017 anyone who carries out any activity involving raw tobacco in the UK is required to be approved by HM Revenue and Customs (HMRC) unless an exemption applies.
Last updated 7 March 2023 + show all updates
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Clarification has been added to Section 4.1 that if you plan to sell or buy nasal snuff which has already been manufactured as a final product, then you’ll be exempt from being approved for raw tobacco provided that it is already contained in packages compliant with legal packaging requirements applicable to snuff products. If it is not in such a package the amount should be no more than 50 grams.
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Sections 3.8 and 6.11 have been updated with a link to applying for a temporary approval.
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First published.