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HMRC internal manual

Tobacco Products Duty

From
HM Revenue & Customs
Updated
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Advice for Officers dealing with imported tobacco products: Effect on control of imported product in warehouse

Duty Paid removals

As Officers controlling excise warehouses, your primary concerns will be to ensurethat:
 

  • tobacco products destined for home-use are correctly marked; and
  • the products bore the fiscal mark at the time they were imported

Note:
 

  • Specified tobacco products must not be removed to home use unless they bear a fiscal mark.
  • Imported product must be marked before it is imported into the UK. The fiscal mark cannot be applied in the UK, even if the product is still in duty suspended storage. (See regulation 22 of the “Tobacco Products Regulations 2001”).

Duty free removals

The only purposes for which fiscally marked specified tobacco products can be removedfrom an excise warehouse, without payment of duty, are:
 

  • removal to a registered store;
  • removal to another excise warehouse for re-warehousing;
  • destruction (provided that the destruction involves the obliteration or destruction of the fiscal mark); or
  • for research or experiment (provided that the destruction involves the obliteration or destruction of the fiscal mark), subject, of course to such conditions and requirements as may apply to those removals.

(See regulation 24(3) of the “Tobacco Products Regulations 2001”.)