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HMRC internal manual

Tobacco Products Duty

Advice for Officers dealing with imported tobacco products: Weighing: traders responsibility to provide and maintain scales

Obviously, for those products that are charged at a specific rate of excise duty based on weight, it is of prime importance to ensure that the measuring apparatus used in the warehouse is accurate and reliable. Warehouse-keepers are, therefore, required to regularly test equipment for checking quantities of tobacco and to maintain it in good order. Warehouse authorisations should include the provision and maintenance of accurate weighing machinery as a condition of approval. Where considered necessary Officers may stipulate that the trader of inspections/tests carried out keeps an auditable record.