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:
- 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.