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HMRC internal manual

Tobacco Products Duty

From
HM Revenue & Customs
Updated
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Price and statistical information: Retail price and brand information: Statistical information concerning home-use removals from registered premises

The information required by KAI should be contained in the consolidated monthly returns,which all the tobacco manufacturers now produce. It may be possible for KAI to extract theinformation they require from a copy of the TP7. The Tobacco Team can tell you whether ornot the format of the TP7 produced by your trader is suitable for this purpose.

If the format of the TP7 produced by your trader is not suitable, you will have to supplythe information to KAI yourself or arrange and ensure its supply.

KAI and the Tobacco Team can advise on the format to be used but the monthly informationmust include:

  • the quantities of cigarettes, cigars, Hand Rolling Tobacco (HRT), other smoking [pipe] tobacco, and chewing tobacco removed to home use in the period covered by the report:
  • the report must also break down the total quantities, removed to home-use, into UK- manufactured and imported product (unless the brands concerned are clearly identifiable as wholly imported or of UK manufacture); and
  • the total duty payments for each of the tobacco products (ie cigarettes, cigars, HRT, ‘pipe’ tobacco, and chewing tobacco) for the calendar month under report (unless KAI previously advise that they will extract the information from another source).

If there is a change in the retail price accepted for duty calculation purposes duringthe month, the return must show separate totals of cigarettes cleared to home use beforeand after the change in price.