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HMRC internal manual

Tobacco Products Duty

Receipts: Receipts from excise warehouses

The trader is required to send a certificate of receipt, without delay, to the dispatching warehouse-keeper. The despatching warehouse-keeper should provide an additional copy of the delivery document (e.g. form W81) for this purpose. The actual quantity received and entered into the warehouse records should be shown on the certificate of receipt. Failure to send a proper receipt to the despatching warehouse-keeper within 5 days of receipt is a breach of regulation 11(4) of the “Excise Warehousing (etc) Regulations 1988”.

In cases of an accident or irregularity involving goods from an excise warehouse, the trader should:

  • make a record of the circumstances (i.e. physical condition of the container or vehicle, account taken, explanation of the driver, etc);
  • report the matter to you (according to local procedures agreed with the trader);
  • retain the consignment or suspect packages intact for official investigation (according to local procedures agreed with the trader); and
  • enter the actual quantity received in the store records and show the same quantity on the certificate of receipt.

In cases where you cannot agree an average age or if the trader so requests, duty refunds can continue to be calculated at the rates appropriate to the actual date of delivery to home use.