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HMRC internal manual

Tobacco Products Duty

Removals: Records and documentation for removals without payment of duty

The TP8 return, which was used for removals from registered premises for purposes other than home-use, was abolished with effect from 1 June 2001.

The traders’ own commercial delivery documents form the basis of the revenue control in the case of removals for purposes other than home-use. They should contain the following information:

  • the address of the premises from which the consignment is to be removed;
  • the date of removal;
  • the type, brand, size of retail pack and quantity of the product;
  • the name and address of the consignee;
  • identifying particulars of the conveying vehicle, container or other means of transport; and
  • except in the case of home-use deliveries, the statement, “Tobacco Products Duty has not been accounted for on these products”.

The documents should be serially numbered and issued in strict numerical sequence for each consignment removed from the registered store.

Please note that the rest of this section is concerned only with the commercial documentation and store records required for the removal of product. Any requirement for customs documentation (e.g. C88, AAD, C426, or C185) is additional to the store records and commercial documentation referred to below.

The records and commercial documentation, which a manufacturer must currently complete and provide for removals without payment of duty, are listed in section 8.8 of Notice 476. The table from that section is reproduced in the next section TPD11060.