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HMRC internal manual

Tobacco Products Duty

From
HM Revenue & Customs
Updated
, see all updates

Registration: Variation of a registration of a factory or a store

PRO FORMA LETTER “D”: VARIATION OF A REGISTRATION OF A FACTORY OR STORE

(NOTE: You should complete an individual letter for each request to vary a registration)

Company Name ……………………………

(this must be the correct legal entity for the premises being registered)

Address………………………..………….

……………………………………..

VAT registration number:…………………(insert the 9 digit VATnumber of the legal entity above and the 4 digit suffix for the actual premises)

Dear Sirs

TOBACCO PRODUCTS DUTY: VARIATION OF THE REGISTRATION OF A [FACTORY] [STORE]*

  1. The Commissioners of HM Revenue & Customs have considered your request, dated […..]* for a variation to the registration of the premises registered as a [factory] [store]** under registration number [enter registration number]*

  2. The registered [factory] [store] is located at:

[enter address of premises]*.

  1. The registration of the [factory] [store] is hereby amended in the following respects.
  • [The extent of the registered [factory / store] is altered to the new extent shown on the attached plan at Annex A.]**
  • [The list of tobacco products that may be [manufactured without payment of duty] is amended to ……… .]**
  • [The tobacco products that may be [manufactured / stored without payment of duty] are now intended for [home-use only / export only / home-use and export.]**
  • [The hours during which the registered [factory / store] will be open are changed to [insert times when manufacture will occur- e.g. ‘0700 - 2300 hours Mondays to Fridays inclusive plus 0800 -1630 hours on Saturdays]**
  • [The agreed point at which the Production Account is to be raised in the registered factory is relocated to [specify location*]**
  • [Your definition of a bulk unit is amended to [………*] ]**
  • [You have elected [to] [not to] break bulk in the registered store.]**
  • [Other as agreed between the manufacturer and the National Tobacco Team or Excise Team]**
  • [The store has been approved for the “electronic removal” of tobacco products subject to the following conditions.] [See pro-forma registration for list of conditions.].**
  1. [Add any other conditions or requirements particular to the registered premises].*

  2. You should sign and return the enclosed acknowledgement and also retain this letter for your records.

Yours faithfully

[to be signed at the appropriate level determined locally]

-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–-–

Acknowledgment

Please complete the acknowledgement below on the enclosed copy of this letter and returnit to:

[………………………………..

………………………………..] *

I/we acknowledge receipt of the letter of which the foregoing is a copy.

Signed……………………………………

Status of signatory……………………….

Date……………………………………….

(To be signed by a director or officer of the company.)

  • complete as necessary

** complete or delete as necessary