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HMRC internal manual

Tobacco Products Duty

From
HM Revenue & Customs
Updated
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Manufacture: The Law

The following is a list of the law and regulations dealing specifically with the manufacturing process and related records.
 

  • Section 8 of the “Tobacco Products Duty Act 1979”, which empowers you to call for payment of duty on product deemed to have been manufactured from materials which have not been satisfactorily accounted for (see section TPD6080 “Materials Reconciliation”).
  • Regulation 4 of the “Tobacco Products Regulations 2001” which is concerned with the registration of factories.
  • Regulation 6 of the “Tobacco Products Regulations 2001” which is concerned with the revocation of registration.
  • Regulation 7 of the “Tobacco Products Regulations 2001” which is concerned with conditions and requirements of registration.
  • Regulation 9 of the “Tobacco Products Regulations 2001” which is concerned with removal of tobacco product.
  • Regulation 11 of the “Tobacco Products Regulations 2001” which is concerned with the treatment of refuse.
  • Regulation 14 of the “Tobacco Products Regulations 2001” which is concerned with the payment and calculation of duty, but in particular with the production account.
  • Regulation 20 of the “Tobacco Products Regulations 2001” which is concerned with the requirement to make returns.