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HMRC internal manual

Tobacco Products Duty

Security: physical and financial: Financial Security: level of premises guarantees required of tobacco manufacturers established for at least 4 years

Manufacturers who currently manufacture tobacco products will not routinely be required to provide a premises guarantee, if:

  • they have occupied registered premises, whether or not they have been required to provide premises security, for four consecutive years;
  • there has been no claim against any security which they have provided; and
  • no significant irregularities have been identified in respect of the operation of those premises. (There is no formal definition of “significant irregularity” but it should be regarded as “any action that puts at risk a significant amount of revenue” whether or not such action results in an actual revenue loss.)

You may, nevertheless, require an established manufacturer to provide a premises guarantee if you believe that there are risks associated with the trader or premises beyond the norm for the regime. You should discuss and agree such additional security requirements with the Customer Compliance Manager Manager (CCM) and advise both the Tobacco Policy Team and the Holding and Movements Team in Excise Policy, Ralli Quays, Manchester.