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HMRC internal manual

Tobacco Products Duty

Removals: Deliveries other than to home: use

An occupier of registered premises may remove tobacco products from the premises on a duty-unpaid basis for:

  • exportation;
  • removal to other registered premises;
  • sale in a duty-free shop;
  • shipment as duty-free stores;
  • use as mess and canteen stores on board HM ships;
  • removal to the Isle of Man;
  • warehousing in an excise warehouse (for purposes other than home use);
  • destruction or other disposal to the satisfaction of the Commissioners; or
  • any other officially authorised purpose (other than home use).

Products remain liable to duty until the trader provides satisfactory evidence that an allowable removal has taken place. The traders’ system must ensure that:

  • proper financial security, appropriate for the removal concerned, has been arranged;
  • every duty-unpaid removal is for a use or destination which does not require payment of duty;
  • the right document or form is properly completed for the consignment prior to dispatch;
  • the stock account is adjusted prior to dispatch of the goods;
  • acceptable evidence of shipment/receipt is obtained;
  • discrepancies are reported to control staff; and
  • unauthorised or ineligible duty-unpaid removals can be detected.