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HMRC internal manual

Tobacco Products Duty

National Advice Service Enquiries - Warehousing UK- manufactured tobacco products

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