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HMRC internal manual

Tobacco Products Duty

Registration: Law and policy on leaf stores

‘Leaf stores’, where tobacco leaf is stored in customs duty and/or VAT suspension prior to manufacturing, are actually customs warehouses. These should not be included in the registration as they are subject to separate legislation. The storage area for customs duty paid leaf should, however, be included in the registered area of the factory. (For further information on customs warehouses, you should consult the appropriate guidance.)