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HMRC internal manual

Tobacco Products Duty

Manufacture: Samples

A manufacturer may draw samples in the factory for standard commercial production and quality control tests. Duty is not payable on these samples unless they cannot be accounted for in the trader’s records or have been smoked by humans.

The trader should:

  • record the quantities drawn for test;
  • identify how they have been used and disposed of;
  • prevent human smoking and pilferage;
  • ensure that products not used up in testing are returned to the production line for recycling or destroyed under secure arrangements; and
  • report losses under the locally agreed system for notifying you of discrepancies.

Samples may be drawn from duty paid stock without restriction.