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HMRC internal manual

Tobacco Products Duty

Accounting procedures: General

With the exception of duty suspended deliveries, duty becomes payable when tobaccoproducts are physically or electronically removed from registered premises.

Section 7.7 of Notice476 requires occupiers of registered premises to submit a daily return of tobaccoproducts delivered to home use and the amount of duty due on them. You may allow the TP7to be submitted monthly, or for specially agreed accounting periods, if the trader isapproved for duty deferment.