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HMRC internal manual

Tobacco Products Duty

Registration: Application for the registration of premises

Manufacturers should write to the Excise Processing Team, Glasgow. Approaches to the NAS, or to a CITEX or LB officer are unlikely but if such approaches are made, they should be referred to the Excise Processing Team.

The manufacturer must include the following information in his application letter:

  • the correct legal entity for the premises being registered and the correct VAT registration number relating to that legal entity;
  • the address, purpose, and intended production or storage capacity, of the premises;
  • a detailed plan of the premises showing the areas where he intends to manufacture tobacco products or process refuse or store tobacco products;
  • whether the tobacco products to be manufactured or stored are intended for home use, export, or both;
  • the security arrangements for the premises concerned;
  • the hours during which the premises will be open;
  • details of the accounting arrangements including any request for electronic removal;
  • a definition of his “bulk unit”;
  • a statement of whether or not he wishes to ‘break bulk’ in the registered store; and
  • a request, if appropriate, that the registered store be approved for ‘import account’