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HMRC internal manual

Tobacco Products Duty

From
HM Revenue & Customs
Updated
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Registration: Law and policy on 'open air' stores

Section 7 of the ‘Tobacco Products Duty Act 1979’ and regulations 4 and 5 of the‘Tobacco Products Regulations 2001’ refer to the registration of “premises”.

“Premises” do not have to be a building but do have to be an enclosed area of ground. This means that a manufacturer may apply to register, as a store, an area of ground instead of a building or part of a building. This is acceptable in principle provided that all other conditions or requirements concerning the registration of a store can be met. This means that, amongst other requirements;

  • the store must be secure;
  • accurate records are kept of the tobacco product received into, stored within and removed from the store;
  • the tobacco product must be identifiable against the records for the purposes of stock checking;
  • all conditions pertaining to electronic removal must be met (if approval for electronic removal is requested) and
  • a detailed plan of the premises to be registered as an “open-air” store must be provided to the National Registration Unit.