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.
Documents
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 15 September 2021 + show all updates
Last updated 15 September 2021 + show all updates
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Sections 5.4 and 7.9 have been updated with a link to applying for a temporary approval.
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First published.