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HMRC internal manual

Tobacco Products Duty

HM Revenue & Customs
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Registration: Policy and conditions applying to leased premises

Manufacturers may not always wish to bear the capital and running costs of a registered store. They may instead wish to lease a facility that is owned and operated by an unrelated storage company. This is acceptable provided that:

  • the store is registered in the name of the manufacturer whose tobacco product is going to be stored in the premises concerned;
  • the tobacco product remains the property of the manufacturer (or the responsibility of the manufacturer, in the case of imported product where the manufacturer does not own the goods but takes control as the sole UK agent for the product);
  • the manufacturer pays or accounts for any duty due upon the removal of the tobacco product; and
  • the manufacturer gives any premises guarantee that may be required.