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HMRC internal manual

Tobacco Products Duty

Tobacco products for Test: pro-forma letter approving trader to receive tobacco product for test

[Company name and address]*

Dear Sirs,


  1. Subject to the conditions listed in this letter, the Commissioners of HMRC hereby approve you to receive from outside the United Kingdom*/registered stores occupied by [insert name of manufacturer],* tobacco product in duty suspension for use in testing tobacco product manufacturing and packing machinery* / for experimental purposes*.
  2. The approval arrangements apply to the following premises: [insert names and addresses of premises concerned]*
  3. Approval is given in respect of the above premises for the following purposes.



    1. The receipt of tobacco product in duty suspension for use in testing machinery owned by [insert company name and address]*/ conducting experiments on behalf of [insert company name and address]*;and
    2. The transfer, of tobacco product received under this approval, between any of the premises listed at paragraph 3 above and return to the premises from which they were dispatched.*


  1. Approval is given subject to the following conditions.


  1. The tests must be carried out in accordance with the proposals, which have been submitted to and approved by our Officer.
  2. The quantities of tobacco product received under the approval must not exceed those necessary for conduct of the tests concerned.
  3. You must keep a record showing:
    • the quantities of tobacco product received into the premises listed in paragraph 2 of this letter;
    • details of the research or testing undertaken; and
    • the final disposal of the tobacco product.

The record must be available for inspection by our Officer at all reasonable times.

(e) You must notify our Officer of any tobacco product received under this approval by means of [insert details of locally agreed method e.g. 24 hours notice by telephone/inwriting]*.

(f) Any tobacco product remaining after testing must be disposed of by [insert detailed requirements, including any notification of intended destructions*].

(g) Duty must be paid to the Commissioners in respect of any tobacco product not accounted for to our Officer’s satisfaction.

(h) Any tests involving duty suspended tobacco product must be segregated from other tests to the satisfaction of our Officer.

The Commissioners reserve the right to vary these conditions or withdraw this approval at any time.

  1. The enclosed copy of this letter should be returned to the office of issue after completion of the acknowledgement.

Yours faithfully


To the Officer HMRC

I acknowledge receipt of this letter.

Signed Status


  • Delete or complete as appropriate.

[Note: Where considered necessary (ie a revenue risk has been identified), you have the discretion to require financial security to cover the potential duty due on the tobacco products. In such cases, however, you may consider it more prudent to reject the application outright.]