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HMRC internal manual

Tobacco Products Duty

Electronic Removal: Breaking bulk

This guidance is additional to that contained in section TPD9080.

In order to operate a break bulk/mixed picking area, the bulk units must first be electronically removed and then physically transported to a physically demarcated duty-paid location. A trader may request permission to break down bulk units which have been electronically removed but which are still located within the mixed storage area. In this case you should discuss the traders’ proposals bearing in mind the additional revenue risk and audit/control problems that may result. You should also ensure that any arrangement or concession would not give the trader any commercial advantage over the competition. If in any doubt at all you should consult with LB and the Tobacco Team, Ralli Quays.