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HMRC internal manual

Tobacco Products Duty

HM Revenue & Customs
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Goods for test: imported tobacco product in free circulation

Intra-EU trade in duty suspended products for test or as trade samples is only permittedbetween tax warehouses situated in the Member States of dispatch and receipt.

Traders occupying premises not already authorised to receive duty suspended tobaccoproduct must apply for such authorisation in order to receive goods for test.

Traders occupying a tax warehouse should request an extension of the authorisation toreceive goods for test. A pro forma letter, granting such authorisation, can be found at TPD13040. You should call for duty in cases where the tobaccoproducts received are not tested to destruction, or otherwise destroyed.

Once authorised, the trader may receive goods for test under duty-suspension from adispatching tax warehouse in another EU Member State. The goods must travel with an AADand under guarantee. Upon receipt of the goods, the trader must certify that they havebeen received and keep copies of the accompanying document as directed in Notice 197 “Excise goods: holding and movement”.

Traders must keep adequate records of the receipt, use and disposal of the tobacco productconcerned.

Further guidance can be found in X-42 (Excise Goods: Holding & Movement) and X-48(REDS), as well as Notice 197.