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HMRC internal manual

Tobacco Products Duty

From
HM Revenue & Customs
Updated
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Electronic Removal: Approval Conditions

All the conditions applying to the approval and control of a conventional store also apply to an “electronic removal store”.

The particular conditions applying to “electronic removal” arise from the fact that it will be impossible to readily distinguish, merely by their physical location within the store, between duty paid and duty suspended stock. Everything from the receipt of product into the store to its electronic and eventual physical removal, including the correct calculation of duty liability at the moment of ‘electronic removal’, depends on the trader’s computer system. The involvement of the Computer Audit Unit (CAU) is essential.