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HMRC internal manual

Tobacco Products Duty

From
HM Revenue & Customs
Updated
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Registration: The Law: TPDA and TPR

TPDA

The ‘Tobacco Products Duty (TPD) Act 1979’ section 7 empowers the Commissioners to make regulations governing the registration of premises where tobacco products are manufactured or stored.

TPR

The ‘Tobacco Products Regulations 2001’ Part II is concerned with the registration of premises.

  • Regulation 4 stipulates that the manufacture of tobacco products, except for research or experiment, may only take place in a registered factory. Regulation 4 also empowers the Commissioners to register suitable premises as a factory.
  • Regulation 5 empowers the Commissioners to register suitable premises as a store. (There is no distinction between ‘adjacent’ and ‘remote’ stores.)
  • Regulation 5 also restricts the registration of stores to manufacturers who already have a registered factory.
  • Regulation 3(2) extends the definition of manufacturer to take account of the actual company structures of the UK manufacturers.