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HMRC internal manual

Tobacco Products Duty

Receipts: General

The greatest immediate risk applies to excisable tobacco products, (including cigarette rag which is imported for further manufacture or sale) and unsaleable product returned by customers for recycling or destruction.

When tobacco products are received either from other registered premises or as returns from customers, the trader’s commercial documentation and physical checking arrangements should provide adequate evidence of their receipt into the registered remises.

Adequate evidence is especially necessary for products, such as ‘rag’, which are transferred between premises to undergo further processing. Transfers of ‘rag’ in a smokeable condition must be subject to proper documentation and accounted for in the same way as transfers of finished products.

Tobacco products must not be entered into stock records until the goods are physically received into the premises. Requests to enter products into remote store records while they are still held in containers at the factory, or outside the store, are to be refused.

Additional requirements may apply to other procedures such as Inward Processing Relief (IPR) and these are detailed in the relevant books of Guidance.