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
  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.

Documents

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

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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.