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HMRC internal manual

Tobacco Products Duty

HM Revenue & Customs
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National Advice Service Enquiries - Warehousing UK- manufactured tobacco products

Under regulation 9 of the “Tobacco Products Regulations 2001”, tobacco productscan be removed from the manufacturer’s registered premises to an excise warehouse forany purpose other than home-use. Excise warehouses cannot receive UK-manufactured tobaccoproducts that are intended for home-use. UK-manufactured tobacco products must not beremoved to home-use from an excise warehouse. (See section TPD3020)Please consult the Tobacco Team for further advice.