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HMRC internal manual

Tobacco Products Duty

HM Revenue & Customs
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Registration: Limitation of storage of UK product, intended for home-use, to registered stores

Under regulation 9(4)(a) a manufacturer may only remove tobacco product from his registered premises (i.e. factory or store) to a warehouse for purposes other than home use. This means that UK manufactured tobacco product cannot be released to home-use from an excise warehouse.

Under regulation 5(1) you may only register a store in the name of a manufacturer who already occupies a registered factory. (The definition of “manufacturer”, inregulation 3(2), includes both the manufacturing and storage divisions of tobacco manufacturing companies.)

The combined effect of these regulations is that UK manufactured tobacco product, intended for home use, can only be stored in a registered store occupied by a manufacturer.