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HMRC internal manual

Tobacco Products Duty

Removals: Temporary removals

Occupiers of registered stores may, in exceptional circumstances, request the temporary removal of product without payment of duty. Such circumstances might arise where, for example, conditions have become unsuitable for safe storage because of fire, structural damage, or the like. The occupier must request such temporary removal and should detail:

  • the reason for the request;
  • the documentary and accounting arrangements;
  • security arrangements; and,
  • any additional guarantee cover.

Such requests may be made verbally if circumstances require, but must always be followed by written confirmation of the request. You should consider such requests at the appropriate local level and base your decision on the circumstances and the adequacy of the trader’s arrangements.