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HMRC internal manual

Tobacco Products Duty

HM Revenue & Customs
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Receipts: The Law


  • The ‘Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992’ apply to receipts from other Member States.
  • The ‘Revenue Traders (Accounts and Records) Regulations 1992’ provide the vires for most of the record keeping requirements in Notice 476. (The exceptions are the production account, which is required under regulation 14 of the “Tobacco Products Regulations 2001”, and the materials reconciliation account which may be required under section 8(1) of the “Tobacco Product Duties Act 1979”. See section TPD6080)
  • Section 7.1 of Notice 476 requires the manufacturer to keep records of materials received.
  • Section 7.5 of Notice 476 imposes similar requirements for registered stores.