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HMRC internal manual

Tobacco Products Duty

Storage: Duty suspended storage of tobacco products outside registered premises or excise warehouse

You should refuse any request to allow this. You must also ensure that the trader’s system does not allow tobacco product, which has been removed from the store, to remain in the stock account or any other records that the trader is required to keep for revenue purposes. Likewise, any documents evidencing a removal of tobacco product from registered premises, must indicate and refer only to the removal of the product concerned from the registered premises.