Updates: Tobacco Products Duty

2021

1 July 2021 published amendments

28 June 2021 published amendments

Advice for Officers dealing with imported tobacco products: Excise warehouse approval conditions for UK manufactured tobacco products

Guidance amended

Advice for Officers dealing with imported tobacco products: Excise warehouse approval conditions for foreign (non-UK) manufactured tobacco products

Guidance amended

National Advice Service Enquiries - Unmarked tobacco products imported by Occasional Importers

Guidance amended

National Advice Service Enquiries - Unmarked tobacco products received by Registered Consignee's or Temporary Registered Consignee's (NI only)

Page title amended

Fraud and theft: Liaison with other Member States (NI only)

Page title amended

Duty credits and drawback: Exports: general

Guidance amended

Goods for test: imported tobacco product in free circulation

Guidance amended

Fiscal Marks: Samples of UK product intended for persons outside the UK

Guidance amended

Removals: Consolidation: exports

Page title amended

Removals: Consolidation: EU movements (NI only)

Page title amended

Removals: Sealing requirements: exports

Guidance and page title amended

Removals: Table showing the records and documentation a manufacturer must complete for removals without payment of duty

Guidance amended

Cigarettes: Definition

Guidance amended

Receipts: imports: import account raised at registered store

Page title amended

Receipts: imports: import account raised at port

Page title amended

Receipts: Imported product received from an excise warehouse or direct from the place of importation

Guidance amended

Security: physical and financial: Financial Security: review of guarantee levels

Guidance amended

Security: physical and financial: Financial Security: Premises Guarantees

Guidance amended

Registration: Pro-forma letter A: Registration of a factory

Guidance amended

Registration: Pro-forma letter B: Registration of a store

Guidance amended

Registration: Policy on storage of non-excisable (innocent) goods

Guidance amended

21 June 2021 published amendments

2019

24 June 2019 published amendments

National Advice Service Enquiries - Contents

Introduction of new duty category - tobacco for heating.

19 June 2019 published amendments

18 June 2019 published amendments

17 June 2019 published amendments

Registration: Pro-forma letter B: Registration of a store

Introduction of new duty category - tobacco for heating.

Introduction: Background

Introduction of new duty category - tobacco for heating.