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HMRC internal manual

Tobacco Products Duty

Registration: Policy on dual approval of premises as both a registered store and an excise warehouse

Any request by a trader for the dual approval of “premises” as both a registered tobacco store and an excise warehouse are not to be considered and must be refused immediately. This is because excise warehouses are governed by regulations made under Customs and Excise Management Act (CEMA) and registered stores are governed by the Tobacco Products Regulations made under the Tobacco Products Duty Act. The differing requirements of the two sets of legislation would lead to confusion and conflict, potentially resulting in a major threat to the revenue. (See section TPD3110 for the registration of stores that adjoin an excise warehouse.)