HMRC internal manual

Tobacco Products Duty

TPD4060 - Security: physical and financial: Financial security: introduction

Sections TPD4070 - 4140 are based on the guidance given in Holding and Movements Financial Securities Assurance (HMFSA). You may wish to read that guidance in order to gain a fuller picture of the guarantee requirements. You must read HMFSA if you are dealing with excise warehouses.

The purpose of this guidance is to explain the requirements for registered factories and stores, taking account the guarantee requirements for excise warehouses. This section of the guidance is, however, concerned only with the guarantee requirements for:

  • premises registered under regulations 4 or 5 of the “Tobacco Products Regulations 2001”; and
  • duty suspended movements of tobacco products, which are removed from or received, into registered premises.

In order to achieve equity of treatment between the excise warehouse-keepers and tobacco manufacturers, who occupy registered premises, you should follow the guidance set out below.

Please note that when dealing with excise warehouses, as distinct from registered premises, you must follow the guidance in HMFSA exactly.