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HMRC internal manual

Tobacco Products Duty

HM Revenue & Customs
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Accounting procedures: Duty deferment: application and approval

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

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

Deferment approval numbers, in respect of the duty due on tobacco products removed fromregistered premises, all begin with the numbers ‘73’. They cannot be used todefer 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, changetheir business name or address, or wish to make any other changes to the details declaredin their application for deferment approval. (See also section 9 of Notice 476.)

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