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HMRC internal manual

Tobacco Products Duty

Accounting procedures: Duty deferment: application and approval

A trader should apply for duty deferment facilities directly to the CDO. Further information can be found in Notices 476 and 101.

When a trader’s application is approved by the CDO, he is issued with a certificate that shows the deferment approval number. This number should be quoted each time deferment is requested (ie on the TP7).

Deferment approval numbers, in respect of the duty due on tobacco products removed from registered premises, all begin with the numbers ‘73’. They cannot be used to defer the duty due on removals of tobacco products from any other types of premises.

Traders must notify both you and the CDO immediately if they wish to cease trading, change their business name or address, or wish to make any other changes to the details declared in their application for deferment approval. (See also section 10 of Notice 476.)

Additional guidance on deferred accounting can be found in A3 (Duty Deferment Accounting).