Policy paper

Tobacco Duty: raw tobacco registration scheme

This applies to any individual or business supplying, receiving, storing or using raw tobacco, including domestic users for smoking or non-smoking purposes.

• From: HM Revenue & Customs
• Published: 9 December 2015
• Last updated: 6 September 2016
  Show all updates

  1. 6 September 2016

     The Raw Tobacco Approval Scheme measure start date has been put back to the 1 January 2017, when a 3 month application window will open for existing businesses and individuals to register.

  2. 9 December 2015

     First published.

Documents

Tobacco Duty: raw tobacco registration scheme

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Draft clause 82

PDF, 73.4 KB, 5 pages

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Draft explanatory notes clause 82

PDF, 75.1 KB, 3 pages

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Details

This legislation gives HM Revenue and Customs additional powers to prevent evasion of excise duty through use of raw tobacco. It will be a condition of the registration that the person can show that their involvement with raw tobacco is for a controlled activity.