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HMRC internal manual

Tobacco Products Duty

Goods for test: imported tobacco product supplied by UK manufacturers

Tax warehouse approval is not required where only UK manufactured product is used for test. The trader must, however, apply to you for authorisation to receive tobacco products for test from a UK manufacturer. You can use the pro forma letter at TPD13040 as the format for granting such authorisation.

The UK manufacturer will advise deliveries on a consignment note. The trader receiving the product and conducting the test must provide receipt in the form of a signed copy of the consignment note.