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HMRC internal manual

Tobacco Products Manufacturing Machinery Licensing Scheme

Obligations for any person purchasing a tobacco products manufacturing machine

A licence giving approval under the scheme to carry out regulated activities in the UK must be held. If a further tobacco products manufacturing machine is to be purchased the following details should be supplied before the purchase or leasing takes place:-

  • their unique licence number
  • the purchase date of the machine
  • the address where the new machine will be delivered and stored
  • the products being manufactured by the machine
  • the date the machine was manufactured
  • the serial number of the machine
  • the previous owner of the machine
  • the ULN of the seller if they are in the UK
  • the specific identification number which has been allocated by us.
  • details of the haulier that transported the machine

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

If the person receiving the tobacco products manufacturing machinery does not have a licence under the scheme in place then penalties may be applied, and the machine will be liable to forfeiture.