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HMRC internal manual

Tobacco Products Duty

Receipts: 3rd country imports: import account raised at port

Tobacco products, which are not in free circulation and are removed from the place of importation to a registered store, should be entered on a C88 under the appropriate Customs Procedure Code (CPC). Unless the trader requests that the import account be taken at the registered store, any examination and Import Account (IA) should be made and raised by the Excise Policy Unit (EPU) staff in accordance with C 2-3. When the goods arrive at the store, the trader should enter details of the goods received into the stock account. He should notify you immediately of any differences between the goods received and those declared on the C88. The trader should file copies of documents received from the port and retain them with their own records.