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HMRC internal manual

Tobacco Products Duty

From
HM Revenue & Customs
Updated
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Fiscal Marks: Effect on control of UK manufacturers.

Home use removals

As Officers controlling tobacco manufacturers your primary concerns will be to ensurethat:

  • home-use product is correctly marked; and
  • all marked product is removed for home use, unless it is recycled or destroyed or removed to other permitted duty suspended storage.

Please note that specified tobacco products must not be removed to home-use unless theybear a fiscal mark. (See regulations 21 and 22 of the “Tobacco Products Regulations2001”).

Duty free removals

Under regulation 24, of the “Tobacco Products Regulations 2001”, the onlypurposes for which fiscally marked specified tobacco products can be removed fromregistered premises, without payment of duty, are:

  • removal from a registered factory to a registered store;
  • removal from a registered store to another registered store;
  • destruction;
  • recycling within the UK (and in a registered factory - see regulation 4);
  • repackaging within the UK (note that you may allow such repackaging to be done in an excise warehouse); or
  • for research or experiment, subject, of course, to such conditions and requirements as may apply to those removals. (Note that a condition in the case of removals for destruction, recycling, or research or experiment is that the fiscal mark is obliterated or destroyed.)