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HMRC internal manual

Tobacco Products Duty

Registration: Issuing of registration letters

The Excise Processing Team (EPT) should follow the procedures detailed in the flowchart at section TPD3230 below. Once satisfied that the required conditions have been met, and that any other Excise Team responsible for the manufacturer concerned are content, the EPT should issue a separate registration letter for each factory or store that they are registering.

Pro-forma registration letters for factories and stores can be found in TPD3000. The registration letter must contain details of the premises registered and any conditions that are not already contained in the law. It must clearly identify, on an attached plan, the premises that are registered as a factory or store. Areas unconnected with production or storage should be excluded from the registration.

To complete the registration letter the EPT will have to allocate a registration number that is compatible with SEED. This number is generated by the EPT from a centrally held list. (See Guidance note 2 -Available to EPT only for further details.)

Copies of the registration letter should be sent to LB; (or in the case of the two small manufacturers in Kendal, the Excise Local Compliance Team); the Regional Risk Team; and the Tobacco PolicyTeam in Ralli Quays, Manchester.

For completeness a pro-forma refusal letter can be found in TPD3280. Further advice is given in the registration flow chart at section TPD3230