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HMRC internal manual

Tobacco Products Duty

Removals: Table showing the records and documentation a manufacturer must complete for removals without payment of duty

 

| Type of duty free removal from registered stores | Manufacturer’s own records and commercial documentation required instead of a return | || | Exports (including consignments to other EU Member States). | * Store or factory records showing removal. (See sections 8.4. and 8.5 of Notice 476.) * Consignment note. * Invoices. | | Removals to Isle of Man | * Store or factory records showing removal. (See sections 8.4. and 8.5.of Notice 476) * Consignment note. * Invoices. | | Destruction or recycling of damaged/unwanted/unusable stock. (This does not include customer returns - see section 11 below.) | * Store or factory records showing removal. (See sections 8.4 and 8.5 of Notice 476.) * Consignment note (if appropriate). * Certificate of destruction (if destroyed at third party premises). | | Supply to entitled international organisations and diplomatic missions or for sale to visiting forces. | * Store or factory records showing removal. (See sections 8.4 and 8.5 of Notice 476.) * Consignment note. * Invoices. | | Supply for duty free shops/ships stores. (This does not include tobacco products intended for duty paid sales in the ‘successor regime’ for mobile operators.) | * Store or factory records showing removal. (See sections 8.4 and 8.5 of Notice 476.) * Consignment note. * Invoices. | | Removals to other registered premises (ie stores or factories). | * Store or factory records showing removal. (See sections 8.4.and 8.5 of Notice 476.) * Consignment note.

(Please note that such removals must also be supported by the records kept in the receiving store or factory.) | | Permanent removal to an excise warehouse for purposes other than home use. | * Store or factory records showing removal. (See sections 8.4. and 8.5 of Notice 476.) * Consignment note. | | Supply to a person authorised to receive duty free tobacco products for the purpose of testing, research or experiment. | * Store or factory records showing removal. (See sections 8.4. and 8.5 of Notice 476.) * Evidence that the consignee is entitled to receive the goods in duty suspense. * Consignment note. * Invoices | | Temporary removal of product, not bearing a fiscal mark, to an excise warehouse for a permitted operation (eg re-packing). | * Store or factory records showing removal. (See sections 8.4. and 8.5.) * Consignment note. * Consignment note for returning goods.

Store records showing receipt back into the dispatching store. (See section 8.5 of Notice 476.)

For each duty free removal the store records referred to in the table above must show the following information:

  • purpose of the duty-free removal (eg export);
  • product type (eg cigarettes);
  • brand and/or the product code number;
  • quantity (ie number of cigarettes, kilograms of other tobacco products);
  • pallet or other packaging unit identification;
  • date of dispatch;
    destination warehouse name and address (if appropriate); and
  • destination warehouse registration number (if appropriate).