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HMRC internal manual

Tobacco Products Duty

Manufacture: Removal of product from the factory

A manufacturer is required to remove all tobacco products from his factory by the end of the first business day following the day they pass the PAP. This requirement is contained in regulation 9(2) of the “Tobacco Products Regulations 2001”. The regulation refers to “the day of manufacture”, rather than “the day they pass the PAP”, but for the reasons given above we take manufacture to have been completed only when the product passes the PAP