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HMRC internal manual

Tobacco Products Duty

Security: physical and financial - Financial Security: principals to guarantees

As far as registered premises are concerned, the only person from whom financial security may be required is the manufacturer in whose name the premises are registered.

With regard to duty suspended removals from registered premises, the principal to a guarantee will normally be the manufacturer in whose name the premises, from which the goods are removed, are registered. Any requests for persons, other than the manufacturer, to be permitted to provide security should be referred to the Tobacco Policy Team.

Duty suspended movement of tobacco products starting from an excise warehouse, (removals for export, etc) are subject to the requirements of the Holding and Movement regime. In such cases you should follow the guidance in Holding & Movement – Financial Securities Assurance (HMFSA).