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HMRC internal manual

Tobacco Products Duty

Price and statistical information: General

The Tobacco Team, and KAI need information on the brands, prices and the quantities of tobacco products that are removed to home-use. The information is vital for Budget planning and forecasting, and essential for ensuring UK compliance with EC Directives governing duty rates.

KAI compiles monthly statistics covering removals of tobacco products from both registered premises and excise warehouses. To enable them to do this, KAI require monthly information on home-use removals from registered premises and excise warehouses.