Excise Notice 2003: Tobacco Duty - the Raw Tobacco Approval Scheme

This notice explains the Raw Tobacco Approval Scheme.



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.

Published 14 December 2016