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HMRC internal manual

Tobacco Products Duty

Goods for test: imported tobacco product in free circulation

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

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

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

Once authorised, the trader may receive goods for test under duty-suspension from a dispatching tax warehouse in another EU Member State. The goods must travel with an AAD and under guarantee. Upon receipt of the goods, the trader must certify that they have been received and keep copies of the accompanying document as directed in Notice 197 “Receipt into and removal from an excise warehouse of excise goods”.

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

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