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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 UK manufactured tobacco products

Provided that the excise warehouse is suitably approved, UK manufactured tobacco productmay be received into the warehouse from:

  • registered tobacco premises (factories or stores); or
  • another UK excise warehouse.

UK manufactured tobacco product may only be removed from an excise warehouse for thepurposes of:

  • 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.

Under regulation 9 of the “Tobacco Products Regulations 2001”, tobaccoproducts can be removed from manufacturers’ registered premises to an excisewarehouse for any purpose other than home-use. (This is subject to any additionalconditions concerning fiscal marks.) It follows that excise warehouses cannot receivetobacco product of UK manufacture for removal to home-use. UK-manufactured tobaccoproducts must not be removed to home-use from an excise warehouse.

All home-use removals of UK-manufactured tobacco product are made from themanufacturers’ own registered premises. Any attempted or reported home-use removal,of UK-manufactured tobacco product, from an excise warehouse should be investigated andthe facts reported to the Tobacco team. Further explanation can be found in TPD3020.