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HMRC internal manual

Tobacco Products Duty

HM Revenue & Customs
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Registration: Application to register factories by persons who do not already occupy a registered factory

Any application to register factory premises by someone who is not already a manufacturer would be very unusual because new entrants into the regime are few and far between. You should advise the Tobacco Team, Ralli Quays immediately so that the appropriate records, statistics and Ministerial briefings can be updated.