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HMRC internal manual

Tobacco Products Duty

From
HM Revenue & Customs
Updated
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Registration: The general conditions which apply to registered premises

The following general conditions apply to registered premises.

  • All tobacco products deposited in a registered store must be in packages identified by legible and permanent markings. (Regulation 8.3 of the “Tobacco Products Regulations 2001”.)
  • All tobacco products deposited in a registered store must be produced without delay on request. (Regulation 8(3) of the “Tobacco Products Regulations 2001”.)
  • The physical extent of registered premises must not exceed that shown in the registration letter. Tobacco product held in containers in the immediate vicinity of registered premises must not be entered into or remain in the stock records for those premises. (This condition is made under the powers granted to the Commissioners by regulation 7(5)(a) of the “Tobacco Products Regulations 2001”.)

Additional conditions relating to the registration of “open-air” stores may be found in paragraph TPD3050, and in section 5.6 of Notice 476.

You can impose additional conditions if you consider them necessary for the protection ofthe revenue. Please note that such conditions should be proportionate to the level of risk identified. Before imposing such conditions you should consult with the Tobacco Team, Excise, Stamp and Money Businesses, Ralli Quays, Manchester in order to ensure equity of treatment across the trade.