Policy paper

Tobacco Duty: Raw Tobacco Approval Scheme

This tax information and impact note is about the new Raw Tobacco Approval Scheme.



This measure introduces regulations that set out the framework for a Raw Tobacco Approval Scheme. They make provision for applications for approval to carry on any activity involving raw tobacco, the conditions and restrictions which may apply to such an approval and allow certain exemptions from the requirement to be approved. They also ensure that certain enforcement provisions apply in relation to raw tobacco.

Published 14 December 2016