TPD19040 - Advice for Officers dealing with imported tobacco products: Excise warehouse approval conditions for foreign (non-UK) manufactured tobacco products

UK manufactured tobacco product may be received into a suitably approved excise warehouse:

• directly from the place of importation;
• from a warehouse in another Member State (NI only); or
• from another UK excise warehouse.

The tobacco product may be removed from an excise warehouse for the purposes of:

• delivery to home use;
• export;
• removal to the Isle of Man;
• dispatch to another Member State (NI only);
• supply to ship/aircraft stores, visiting forces, duty free shops or diplomatic missions in the UK;
• allowable use in approved research premises.