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HMRC internal manual

Tobacco Products Duty

Security: physical and financial: Financial Security: movement guarantees

A movement guarantee must be provided for all:

  • intra-Community movements of duty suspended excise goods (tobacco products for the purposes of this guidance);
  • UK removals for warehousing (this includes permitted removals from registered premises to excise warehouses);
  • re-warehousing (this includes removals of tobacco products from excise warehouses to registered premises); and
  • the exportation and shipment and all other movements of duty suspended excise goods (eg tobacco products) within the UK.