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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: 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; 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;
  • supply to ship/aircraft stores, visiting forces, duty free shops or diplomatic missions in the UK;
  • allowable use in approved research premises.