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HMRC internal manual

Tobacco Products Duty

Price and statistical information: General

The Tobacco Team, (ESM) and KAI need information on the brands, prices and the quantitiesof tobacco products that are removed to home-use. The information is vital for Budgetplanning and forecasting, and essential for ensuring UK compliance with EC Directivesgoverning duty rates.

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