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HMRC internal manual

Tobacco Products Duty

From
HM Revenue & Customs
Updated
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Storage: The Law: regulations

Regulations

  • Regulation 3(2), of the “Tobacco Products Regulations 2001”, defines “manufacturer”. This is relevant because only a manufacturer may occupy a registered store.
  • Regulation 7(5), of the “Tobacco Products Regulations 2001”, allows the Commissioners to impose requirements, in a notice, concerning the treatment of tobacco products in registered premises, and their deposit, storage and removal on and immediately adjacent to those premises.
  • Regulation 8(1), of the “Tobacco Products Regulations 2001”, allows imported tobacco products to be received into a registered store.
  • Regulation 8(3), of the “Tobacco Products Regulations 2001”, is concerned with the marking of the stored product and its production upon request.
  • Regulation 8(4), of the “Tobacco Products Regulations 2001”, requires that the occupier of a registered store give notice of his intention to repack.
  • Regulation 20, of the “Tobacco Products Regulations 2001”, requires the occupier of registered premises to make such returns as the Commissioners may require. Any particular requirements for returns under this regulation are made in the notice.