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 information specifically connected with tobacco products can be found in the main body of this guidance and Notice 476.
This section contains advice for Officers examining imported tobacco products and controlling premises that are approved as excise warehouses. Excise warehouses are distinct from registered tobacco premises (factories and stores) with which the majority of this book is concerned. The powers to register or approve tobacco premises and excise warehouses are granted by different Acts of Parliament.
For registered tobacco premises the relevant primary law is the ‘Tobacco Products Duty Act 1979’ (TPD) and for excise warehouses the relevant primary law is ‘Customs and Excise Management Act 1979 (CEMA)’. Registered tobacco premises are subject to the ‘Tobacco Products Regulations 2001’ and excise warehouses are governed by the ‘Excise Warehousing (Etc) Regulations 1988’ (and other regulations). Registered stores and excise warehouses are different from each other. You should refuse any requests from a trader for the same premises to be both approved as an excise 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 Team.