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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: Operations in warehouse

This should be read in conjunction with Section 3 of X.42 (Excise Goods: Holding andMovement). The only operations on tobacco products, which may be permitted in an excisewarehouse, are essentially limited to the repacking of cases. This is unlikely tonecessitate any interference with retail packs.

The trader may request to be allowed to repackage loose tobacco (hand-rolling or pipetobacco imported in cases) into retail packs. You may allow this but you should bear inmind the risk that the trader may construe this as permission to manufacture. Themanufacture of tobacco products can legally be undertaken only in registered tobaccofactories. When dealing with hand-rolling and ‘pipe’ tobacco, the distinctionbetween manufacture and mixing or repacking may be difficult to discern. If you have anydoubts or questions, please contact the Tobacco team, ESM, Ralli Quays.

The repacking of loose cigarettes should not be allowed without the agreement of theTobacco Team. Repacking loose cigarettes requires expensive machinery and could lead thetrader into manufacture (see above) if any attempt is made to reprocess split or damagedcigarettes.