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HMRC internal manual

Tobacco Products Duty

Storage: Notice 476

 

Notice 476

  • Section 3.5, second bullet point, of Notice 476 has the force of law and forbids the sale of UK tobacco product in duty suspense.
  • Section 7.5 of Notice 476 has the force of law and requires that the occupier of a registered store keep a stock account and stipulates the details to be entered in the stock account.