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HMRC internal manual

Tobacco Products Duty

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 and Movement). The only operations on tobacco products, which may be permitted in an excise warehouse, are essentially limited to the repacking of cases. This is unlikely to necessitate any interference with retail packs.

The trader may request to be allowed to repackage loose tobacco (hand-rolling or pipe tobacco imported in cases) into retail packs. You may allow this but you should bear in mind the risk that the trader may construe this as permission to manufacture. The manufacture of tobacco products can legally be undertaken only in registered tobacco factories. When dealing with hand-rolling and ‘pipe’ tobacco, the distinction between manufacture and mixing or repacking may be difficult to discern. If you have any doubts or questions, please contact the Tobacco team, 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 the trader into manufacture (see above) if any attempt is made to reprocess split or damaged cigarettes.