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HMRC internal manual

Tobacco Products Duty

HM Revenue & Customs
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Advice for Officers dealing with imported tobacco products: General

The information in this section is additional to the guidance contained within X-42(Excise Goods: Holding and Movement) and C2-3 (EPU procedures). Further informationspecifically connected with tobacco products can be found in the main body of thisguidance and Notice 476.

This section contains advice for Officers examining imported tobacco products andcontrolling premises that are approved as excise warehouses. Excise warehouses aredistinct from the registered tobacco premises (factories and stores) with which themajority of this book is concerned. The powers to register or approve tobacco premises andexcise warehouses are granted by different Acts of Parliament.

For registered tobacco premises the relevant primary law is the ‘Tobacco ProductsDuty Act 1979’ (TPD) and for excise warehouses the relevant primary law is‘Customs and Excise Management Act 1979 (CEMA)’. Registered tobacco premises aresubject to the ‘Tobacco Products Regulations 2001’ and excise warehouses aregoverned by the ‘Excise Warehousing (Etc) Regulations 1988’ (and otherregulations). Registered stores and excise warehouses are different from each other. Youshould refuse any requests from a trader for the same premises to be both approved as anexcise warehouse and also registered as a store under the Tobacco Products Regulations.Further advice can obtained from either the Tobacco Team or Holding and Movement branch inExcise, Stamp and Money Businesses.