Electronic Removal: Budget day
Under regulation 9(6), of the “Tobacco Products Regulations 2001”, any removals to home use after 11.59 on the day of an increase in the duty (usually Budget Day) are deemed to have taken place after the duty increase comes into effect. This regulation applies to all registered premises whether or not they operate “electronic removal” but is especially relevant in the case of “electronic removal” where very large quantities can be removed to home-use in a matter of seconds. Given that “electronic removal” must be an irreversible transaction, any erroneous or accidental removal cannot be corrected. You should ensure that the trader understands that any request to reverse an “electronic removal” will not be considered.