Notice

Excise Notice 2004: Tobacco Duty — Tobacco Products Manufacturing Machine Licensing Scheme

From 1 August 2018 anyone who carries out a regulated activity involving tobacco products manufacturing machinery in the UK requires a licence issued by HM Revenue and Customs.

• From: HM Revenue & Customs
• Published: 25 January 2018
• Last updated: 18 November 2025 — See all updates

Documents

Excise Notice 2004 — Tobacco Duty: Tobacco Products Manufacturing Machine Licensing Scheme

HTML

Details

This notice is about the Manufacturing Machinery Licensing Scheme. From 1 August 2018 anyone who carries out a regulated activity must be licensed with HM Revenue and Customs (HMRC) unless an exemption applies.

Published 25 January 2018

Last updated 18 November 2025 + show all updates

1. 18 November 2025

   The link to use to contact HMRC has been updated.

2. 3 May 2024

   The 'your comments or suggestions' section has been removed.

3. 15 September 2021

   Sections 5.4 and 7.9 have been updated with a link to applying for a temporary approval.

4. 25 January 2018

   First published.