Tobacco Leaf For Sale Uk? All Answers

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Can you buy tobacco leaf in the UK?

1 Raw tobacco leaf. Raw whole leaf tobacco is not liable to Tobacco Products Duty. All businesses and individuals are prohibited from carrying on any activity involving raw tobacco unless they hold an approval from HMRC or an exemption applies.

Can I sell tobacco leaves?

It is illegal to sell processed tobacco products without a license in the United States, but whole, unprocessed tobacco leaves are not subject to these same regulations.

Which tobacco leaf is best?

In turn, viso and ligero levels hold the largest concentration of strength and flavor of all the tobacco plant leaves, due to the amount of oils found in the upper part of the plant.

Excise Notice 476: Tobacco Products Duty

Can you legally grow tobacco UK?

However there is one rule here which is important, you can grow tobacco in the UK and dry it legally as long as it not for commercial use. you can even dry it and chop it up to a smoke-able product provided you do not sell it. You should check the laws in your area to see what you can do.

Excise Notice 476: Tobacco Products Duty

Can I import tobacco to UK?

Tobacco allowance

You can bring in one from the following: 200 cigarettes. 100 cigarillos. 50 cigars.

Excise Notice 476: Tobacco Products Duty

Can I grow tobacco for personal use?

The production of all tobacco products in the US is governed by the US Food and Drug Administration and the Bureau of Alcohol, Tobacco, and Firearms. Neither of these governing bodies forbids homeowners from growing their own tobacco to be used for personal use making it legal.

Excise Notice 476: Tobacco Products Duty

Can I grow tobacco in my backyard?

Most of today’s tobacco is grown and processed commercially, but it’s easy to grow tobacco in your own home or garden. While it does take time for it to finish curing, you can have homegrown tobacco that saves you money in the long run.

Excise Notice 476: Tobacco Products Duty

Is homegrown tobacco better?

But the parallel reasoning for growing your own — that homegrown tobacco is healthier by virtue of having none of the additives found in commercial cigarettes, as purported on various Internet sites — unfortunately is not true. The stuff will still kill you.

Excise Notice 476: Tobacco Products Duty

How many tobacco leaves are in a cigarette?

The number of leaves remaining varies widely. Dark air-cured and fire-cured tobaccos may have 10 to 16 leaves, while Burley, flue-cured, Maryland, and cigar types may have 16 to 20 leaves.

Excise Notice 476: Tobacco Products Duty

What is the best tobacco to grow for cigarettes?

A good choice for areas with short growing seasons. Air cures to a light brown. Shirey is a dark Virginian type tobacco with a mild flavor but with a fuller richer flavor than Virginia Golds have. It is an an excellent tobacco for a cigarette or pipe blend.

Excise Notice 476: Tobacco Products Duty

Where do the best tobacco leaves come from?

Central & South America Tobacco Region

Around the tropics, it may come as no surprise that Cuba and the Dominican Republic are the top tobacco growing regions in the area. As seen in popular culture quite frequently, these regions – especially Cuba – produce some of the most popular cigars available.

Excise Notice 476: Tobacco Products Duty

Can you eat raw tobacco leaves?

Consuming a high amount of the leaves may be TOXIC as they contain nicotine. There are many reports of harvesters falling sick from exposure to the leaves. Adolescents, pregnant women and people with heart disease are advised to steer clear of Tobacco, including dishes made using Tobacco leaves.

Excise Notice 476: Tobacco Products Duty

Are tobacco leaves toxic?

Workers who plant, cultivate and harvest tobacco are at risk of suffering from a form of nicotine poisoning known as “Green Tobacco Sickness”. This illness causes nausea and vomiting that can lead to hospitalization and lost work time.

Excise Notice 476: Tobacco Products Duty

How do you store tobacco leaves at home?

Do not use a tightly sealed bag, as the tobacco can begin to mold. The best environment to store your tobacco is a cool, dry, dark place like a cupboard. This will keep it from drying out and provide you with fresh tobacco for many weeks to come. Using a mason jar is another great way to store tobacco.

Excise Notice 476: Tobacco Products Duty

What is fronto leaf used for?

What is a Fronto Tobacco Leaf. Sometimes called Fanta or Franta leaves, Fronto tobacco leaves are usually used as wrappers for tobacco or herbal smokeable products. This is because these high-quality leaves are carefully inspected to provide a superior whole leaf wrapper experience.

Excise Notice 476: Tobacco Products Duty

What are leaf rolled cigarettes?

Sterling Dual Capsule Leaf Wrapped is a new modern cigarette-like cigarillo with a menthol capsule in the filter for a cool, fresh peppermint flavour. These king-size cigarillos contain a Virginia tobacco blend and, unlike traditional cigarettes, they are wrapped in tobacco leaf.

Excise Notice 476: Tobacco Products Duty

Tried smoking whole tobacco leaf (Dumaguete, Philippines)

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Tobacco Leaf – Etsy UK

Check out our tobacco leaf selection for the very best in unique or custom, handmade pieces from our shops.

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Types Of Tobacco And Blending – Black Swan Shoppe

TYPES OF TOBACCO LEAF. Burley Tobacco leaf. Burley is the second most popular tobacco and makes an excellent blending tobacco. Burley is a light brown, air …

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Tobacco Leaf

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Hand Rolling Tobacco | Bull Brand UK – tagged “Gold Leaf”

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Buy Tobacco at low prices Online – J.N. Barber Limited

Presenting the pipe during battle would halt the fighting amongst native Americans. On October 15th 1492, Christopher Columbus was offered dried tobacco leaves …

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tobacco leaf products for sale

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Tobacco Leaf

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We do this with marketing and advertising partners (who may have their own aggregated information). Saying no will not prevent you from seeing Etsy ads or affect Etsy’s own personalization technologies, but it may result in the ads you see being less relevant or more repetitive. For more information, see our Cookies and Similar Technologies Policy.

Excise Notice 476: Tobacco Products Duty

foreword

This notice cancels and replaces Notice 476 (October 2019).

1. General information

1.1 What this notice is about

This notice addresses tobacco tax and tax labeling requirements for tobacco products. It is of particular interest to tobacco manufacturers and importers of tobacco products.

This notice addresses:

Registration of tobacco factories and shops

Record keeping and returns required for registered factories and stores

Tobacco Product Tax Payment and Refund including a Minimum Excise Duty ( MET )

) destruction of tobacco products

Requirements for tax labeling of cigarettes and roll-your-own tobacco

1.2 Who should read this notice?

It is primarily aimed at anyone who manufactures or imports tobacco products. However, anyone who owns, transports, sells or deals in certain tobacco products should read Section 12, Schedule 1 and Schedule 2.

1.3 The Right Covered by This Notice

The law that deals specifically with tobacco taxes and revenue stamps is this:

Tobacco Products Duty Act 1979 (as amended by the Finance Act 2006)

Tobacco Products Regulations 2001 (as amended by the Tobacco Products (Amendment) Regulations 2006) and the Tobacco Products and Excise Goods (Amendment) Regulations 2006

Tobacco Products (Product Descriptions) Regulations 2003

The Excise Goods (Keeping, Carriage and Customs Office) Regulations 2010

The Manufacturing Machinery (Licensing Scheme) Regulations 2018

The law dealing specifically with raw tobacco is the Tobacco Products Duty Act 1979 (as amended by the Finance Act 2016).

You should also be aware of your responsibilities under the Revenue Traders (Accounts and Records) Regulations 1992.

This notice explains how we interpret the law. Where appropriate, sections of this notice will contain a reference to the relevant law. Sometimes the law provides that detailed rules on a particular matter are set out in a notice issued by HMRC’s officers rather than in a statutory instrument. Portions of this notice contain certain requirements that are mandatory. They have legal force and complement the law. These affected parts are noted. They have the force of law by Regulation 7(5) and Regulation 7(6) of the Tobacco Products Regulations 2001 unless another provision gives them that effect.

This notice does not deal in detail with procedures for imported tobacco products cleared at point of import, held in an excise warehouse or imported by registered consignees (applicable in Northern Ireland only) or temporarily registered consignees (applicable in Northern Ireland only) which apply in Northern Ireland only ). If you are importing or storing tobacco products, you should read the following:

“Duties” are tobacco products unless other duties are specified.

1.4 Who to contact

If you have not already made formal arrangements for contacting HMRC, your first step should be to contact the Helpline.

1.5 Health Labeling and Cigarette Tar Content

These are matters dealt with by the Ministry of Health. Current regulations for which they are responsible include the Tobacco Products (Manufacture, Presentation and Sale) (Safety) Regulations 2002.

These include the requirements for health labeling on tobacco packaging and the maximum permissible levels of tar, nicotine and carbon monoxide. More information can be found on the Ministry of Health’s website.

1.6 Special Health and Safety Duties to HMRC Officials

The Occupational Health and Safety Etc Act 1974 imposes general duties on employers towards their employees and persons other than their employees. The latter group of people includes all of our senior executives who visit your premises for business reasons. You must point out any dangers that we may encounter in the performance of our official duties. If you are asked by one of our officers to stop an activity for the purpose of inspection, you must disclose any residual hazards that may remain after the relevant activity has ended.

1.7 How to avoid paying penalties

On April 1st, 2010 we introduced a new penalty system for:

Inaccuracies in tax returns and other documents

Failure to notify – when individuals fail to register for a tax, declare taxable income, or report a new activity for which tax is due

Sales Tax and Excise Tax Offenses

penalty for inaccuracy

We may levy a penalty fee if your tax return or other tax records are incorrect and you therefore do not pay enough tax, or if you fail to tell us that a tax assessment we have submitted is too low. We will not discriminate against you if you take reasonable care to get your tax right. Reasonable care includes:

Keep accurate records to ensure your tax returns are accurate

check what the correct position is if you don’t understand something

Let us know immediately of any error you discover in a tax return or document after you submit it

failure to notify the penalty

We may impose a penalty if you do not notify us in good time that:

You are subject to tax because your new business has made a profit

Your company’s turnover has reached the VAT registration threshold

You sell an asset and realize a capital gain on which taxes must be paid

You are starting a business that needs to be registered with us – for example, if you start manufacturing tobacco products

Your circumstances change in other ways, which will affect your tax position

Fines for VAT and excise duties

We impose a misconduct penalty when an individual:

issues an invoice with VAT, which they are not allowed to charge

Goods treated for which excise duty has not been paid or has been deferred

used a product in a way that meant paying a higher excise duty

supplies a product at a lower rate of excise, knowing that it will be used in such a way that a higher rate of excise will be payable

This penalty applies to anyone registered for VAT or excise purposes, anyone who should be registered to pay VAT or excise, and other members of the general public.

Calculation of Penalties

The penalty is a percentage of the potential lost revenue, such as B. The level of duties on tobacco products manufactured on premises that are not properly registered. The percentage used depends on whether the misconduct:

deliberate and covert

wanted but not hidden

not on purpose

The penalty may then be reduced to take account of whether and to what extent you attempted to bring the misconduct to our attention. The reduction depends on:

whether the disclosure is unsolicited or solicited

the quality of disclosure

Disclosure will be unsolicited if you tell us when you have no reason to believe that we have discovered or are about to discover the wrongdoing.

For more information on penalties, see our compliance check factsheets.

Civil Sanctions

HMRC can also give you a civil penalty of £250 if you fail to comply with a rule under Section 9 of the Finance Act 1994.

For more information, see Excise Notice 209: Civil Penalties – Fixed, Earmarked and Daily.

2. Customs clearance or customs clearance

2.1 Goods subject to tobacco goods tax

The following goods are all subject to tobacco goods tax if they are made in whole or in part from tobacco or a substance used as a tobacco substitute:

cigarettes

cigars

Roll-your-own tobacco

other smoking tobacco (including pipe tobacco)

chewing tobacco

Tobacco for heating

For purposes of this notice, all references to tobacco products in this notice include herbal smoking products.

No tax is levied on snuff. Oral snuff is not subject to the Tobacco Products Duty but its sale in the UK is prohibited under the Tobacco for Oral Use (Safety) Regulations 1992.

Cigarette butts and expanded tobacco which can be smoked without further processing when passing through a customs office are also subject to duty (see paragraph 2.19).

Detailed descriptions of all these products can be found in the glossary.

Herbal smoking products imported into or manufactured in the UK are also subject to Tobacco Products Tax. These products are treated for tax purposes as if they contain tobacco, unless they are approved for medical use only.

2.2 Products Affected by the UK’s Withdrawal from the EU

The UK’s exit from the EU will not change the types of excise products but will affect the movement of all tobacco products.

2.3 How the duty is controlled

Anyone who manufactures, imports or stores duty-suspended tobacco products must comply with certain legal requirements and instructions from HMRC’s officers. The following requirements are central to tobacco tax control and collection:

Tobacco products may only be manufactured in registered factories

Tobacco products manufactured in the UK intended for home use can only be stored duty free in a registered shop

Tobacco products manufactured in the UK intended for export or other duty-free purposes may only be stored duty-free in a registered shop or excise warehouse

imported tobacco products can be stored in a registered shop or excise warehouse without paying excise duty

certain tobacco products intended for home use must carry a tax code (see Section 12, Appendix 1 and Appendix 2).

The remainder of this notice sets out in detail the requirements to be observed, particularly in relation to registered properties. These requirements can sometimes be supplemented or modified to secure revenue or to reflect a trader’s particular circumstances. In this case we will notify you in writing. Excise Notice 197: Receipt and Withdrawal from an Excise Warehouse, specifies the requirements and conditions for the receipt and storage of tobacco products in excise warehouses.

2.4 Calculation of Cigarette Tax

The tax on cigarettes consists of 3 elements:

The first element is the ad valorem component, which is a percentage of the retail price added to the second element, which is a set amount of money per 1,000 cigarettes. This total is then compared to the third element, the Minimum Excise Rate ( MET ), which is set per 1,000 cigarettes.

The amount of excise duty payable is the higher amount after comparing the two calculations.

The current rates of duty for all tobacco products and the MET rate per 1,000 cigarettes are given in the UK Trade Tariff: Excise duties, exemptions, reductions and allowances. You can also get this from the hotline.

2.5 What the “Retail Price” means

The retail price is usually assumed to be the manufacturer’s or importer’s suggested retail price at the time the cigarettes become dutiable. This price must include all duties and taxes. Where there is no recommended retail price, duty must be calculated on the highest retail price at which cigarettes of this type are normally retailed in the UK.

If you manufacture or import a brand of cigarettes that does not have a suggested retail price, you should contact us for advice.

2.6 The price on which the value element of the levy is based when a brand of cigarettes is sold in more than one pack size

The levy is normally based on the retail price for packs of 20 cigarettes. However, a brand can also be sold in packs containing a different number of cigarettes (e.g. vending machine packs). In such a case, the value element of the duty is still calculated by reference to the retail price of 20 cigarettes. The retail price for a standard pack of 20 cigarettes of the relevant brand is applied pro rata to the number of cigarettes in the non-standard pack. If a brand of cigarettes is not sold in packs of 20, you should contact us for advice.

2.7 The length of a cigarette affects dispensing

Any cigarette longer than 8 centimeters (cm) (excluding filter or mouthpiece) will be treated for customs purposes as if the first 8 cm of it, each 3 cm part of the rest and the remaining part of it (if any) are separate would be cigarette. For example, if a cigarette is 12 cm long (without filter or mouthpiece), it is to be considered as 3 cigarettes (an 8 cm cigarette, a 3 cm cigarette and a 1 cm cigarette). The tax payable is calculated by taking the current percentage of the retail price in the usual way but calculating the specific tax on the equivalent of 3 cigarettes.

2.8 The brand, price and other information you are required to provide

Regulation 15 of the Tobacco Products Regulations 2001 requires that both manufacturers and importers of tobacco products provide HMRC with certain information about their brands. The following is a list of the information you must provide, but does not reflect regulation 15. You must provide:

a list of the brand names of all tobacco products that you manufacture or import

the retail pack sizes (i.e. number of cigarettes per pack, net weight for roll-your-own tobacco and other smoking tobacco, and both the number per pack and net weight for cigars) for each brand

Details of brands or packs of tobacco products that you manufacture or import and for which you do not recommend a retail price

You must notify any changes, deletions or additions to this list or details as soon as possible and always before the changes or additions become effective. We normally expect you to provide this information in the form of your suggested price list. If you do not have a recommended price list, you can send us the information on letterhead. Manufacturers should arrange to provide us with this information at the appropriate time as part of the premises registration process. Importers can forward the information to us on letterhead. If possible, send all pricing information electronically to [email protected].

Or alternatively to:

HMRC

tobacco team

indirect tax

3W Ralli Kais

3 Stanleystrasse

Salford

M60 9LA

Failure to provide this information constitutes a breach of regulation which is subject to a penalty of £250 under Section 9 of the Finance Act 1994 (see Section 1.8).

2.9 How the levy on other tobacco products is calculated

For all tobacco products except cigarettes, the duty is based on the net weight of the entire product. The current rates of duty are set out in Volume 1, Part 12 of the Tariff. They can also be obtained from the helpline.

2.10 Private individuals and customs clearance of tobacco products from home-grown tobacco

A private individual has to pay the tax on all tobacco products that he makes from tobacco that he grows himself. This applies regardless of whether the tobacco products are intended for sale or exclusively for the producer’s own consumption. Anyone intending to manufacture tobacco products must comply with the conditions set out in this notice. You must register the premises you use to manufacture tobacco and complete Form TP7A to account for any tobacco products you have manufactured for your own consumption that are subject to customs duties. While all applications for registration are assessed on a case-by-case basis, it is highly unlikely that dwellings will meet the registration requirements. (See Section 4.5 for the conditions that must be met before we consider registering tobacco manufacturing premises.)

2.11 Selling hand-rolled tobacco and cigarettes to my customers and letting them use my cigarette making machines

We consider any manufacture of cigarettes, except where a hand-held device is used to manufacture individual cigarettes, to be manufacturing. All establishments producing cigarettes in this way are subject to the conditions set out in this notice, even if tobacco product tax has already been paid on the tobacco used. If you are considering starting a business that operates in this way, you should contact us using the contact information in Section 1.5 before you begin.

2.12 Raw Tobacco

Raw tobacco is a high risk commodity which requires a certain level of testing by HMRC to convince us that it is not excise at risk.

All companies and individuals are prohibited from engaging in any activity involving raw tobacco unless they are licensed by HMRC or are exempt from the requirement to hold a license. See Notice 2003: Tobacco Duty – the Raw Tobacco Approval Scheme for more details.

If you are authorized by HMRC to sell raw tobacco, you must ensure that your customer is also authorized to purchase raw tobacco.

Any failure to demonstrate that the sale of raw tobacco is for a lawful purpose may result in confiscation of raw tobacco imports and possible criminal prosecution if we believe supplies made have facilitated excise duty fraud.

2.13 Customs clearance of tobacco products used in scientific or technical research

Provided you meet certain conditions, you do not have to pay tax on tobacco products used, for example, for scientific or medical research or other experimental work involving tobacco products. If you wish to use tobacco products duty-free, you must apply in writing to HMRC well in advance of your intention to receive the tobacco products in question. (See paragraph 1.5 of this notice for information on how to contact us.) Your application must include the following information:

tobacco products involved

Purpose of research or experiment

to use premises

If we grant your request, we will tell you in writing:

any special conditions to be met

the records to be kept

any necessary financial guarantees

2.14 Herbal smoking products used solely for medicinal purposes

Provided that your herbal smoking products have been granted a UK distribution license by the Medical and Healthcare Products Regulatory Agency (MHRA), all herbal smoking products used solely for medical purposes are exempt from tobacco duty.

2.15 Samples taken for testing by official bodies

No tax is levied on samples of tobacco products taken at registered premises for tar, nicotine or other testing required by the Department of Health. You can take samples in the same quantity duty-free for your own parallel tests in the company, provided that the requirements of Section 2.11 are met. No duty is payable on samples taken for HMRC purposes.

2.16 Samples taken for production or quality control

You can take duty-free samples of paid products for production control in the factory. You should apply to us in writing and state your intentions. You must then meet the conditions set by us. Particularly:

You have to let us know in advance

Quantities are to be limited to the quantities absolutely necessary for the tests

the tests must relate to commercial production or quality control

People are not allowed to smoke the products

Samples may not be sold, given away or used for unauthorized purposes

we need access to the places where the samples are removed and where the tests are done

Samples not consumed in testing must be returned to production or destroyed (see Section 11.5 for more information on destruction)

These Conditions are imposed within the powers conferred on agents by Section 2(2) of the Tobacco Products Duty Act 1979 and may be the subject of an appeal if you do not agree. (See Section 13.)

2.17 Tobacco Refuse

While tobacco waste remains fit for human consumption, it is subject to customs duties and official controls. Our interest in the waste ceases when we are satisfied that the waste has been rendered unfit for consumption.

Tobacco products that become unsaleable prior to removal from registered premises may be treated like other tobacco waste and sent for destruction (see Section 11.5).

For more information on disposal of UK grown tobacco plants that have died and become waste, see Notice 2003: Tobacco Duty – the Raw Tobacco Approval Scheme.

2.18 Pipe tobacco for making cigarettes

The definition of roll-your-own tobacco in Article 6 of the Tobacco Products (Description of Products) Order 2003 includes tobacco ‘used in the manufacture of cigarettes’. Pipe tobacco used in the manufacture of cigarettes could be taxed at the appropriate rate for hand-rolling tobacco. If you know or suspect your pipe tobacco is being used in this way, you should contact us to discuss the situation. (You will find information on how to contact us in Section 1.5.)

We will investigate where we suspect that a brand of pipe tobacco is being used in the manufacture of cigarettes, even if it is sold as pipe tobacco and meets the particle size criteria for pipe tobacco (see definitions in the Glossary). If we believe that the tobacco will be declared as a roll-your-own tobacco product based on proof of use, we will discuss the matter with you as the manufacturer or importer of the brand in question. We may then advise you that future removals or clearances of that brand will be subject to levies at the reasonable rate for hand-rolled tobacco.

2.19 When a tobacco product is subject to tobacco product tax

The tax liability arises when the tobacco products:

enter the UK

reach a smokable state during manufacture (regardless of whether they were packaged or posted to the manufacturing account)

You are potentially liable to pay duty on all products that are processed, stored or transported in a duty-free system.

Tobacco that can be smoked without further industrial processing is considered smokable even if it is not suitable for retail sale. These include cigarette ends and expanded tobacco.

Our policy is that raw tobacco leaves that have been cut, split, twisted or pressed into blocks (including stem removal) and contained in individual packages, generally weighing less than 20kg, are dutiable as ‘other smoking tobacco’. Because we consider this tobacco to be smokeable without further industrial processing. Such tobacco is subject to excise duty upon importation if pre-packaged; or at the point where tobacco is packed in the UK.

2.20 When to Pay Duty

Regulation 14 of the Tobacco Products Regulations 2001 requires that tax be paid at or before the Excise Office unless deferral arrangements apply. See Section 10 for more details on the duty deferral.

2.21 The Excise Offices for Tobacco Products

Excise points for tobacco products are set out in the Excise Goods (Keeping, Carriage and Point of Delivery) Regulations 2010. The control locations most relevant to tobacco manufacture are as follows.

There is an excise point at the time tobacco products are released for consumption in the UK. This includes when the goods:

Leaving a tax suspension (e.g. removal from a registered business)

held outside of a tax deferral arrangement without UK excise duty being paid, waived, waived or deferred under a tax deferral arrangement

are produced outside of a tax suspension

This list is incomplete. Tobacco importers can find more information on customs offices for imported excise goods in the notifications under Section 1.4.

Where no duty suspension scheme applies to chewing tobacco imported into the UK (or transported from the UK to Northern Ireland), the point in time of excise duty is when the chewing tobacco is received by the importer, owner or other person involved in it is economically interested.

Where tobacco products are exempt from payment of duty and there is a breach of the conditions attached to that exemption, the time of duty is either the time of that infringement or (if that time cannot be readily ascertained) the time when that infringement first occurred Time has attracted the attention of the commissioners.

2.22 If duty rates and MET change

If the duty rate changes, the new duty rate will apply to all products passing through the customs point when or after the new duty rate takes effect. Tobacco products removed from a registered store after 11:59 a.m. on a day on which the rate increase will be deemed removed after the increase takes effect. Likewise, a tobacco product removed from an excise warehouse after 11:59 a.m. on a day on which the rate increase is deemed to be removed after the increase has taken effect.

This also applies if the MET value changes. The new minimum tax amount must be applied to all cigarettes passing through the tax office when or after the new tax rate goes into effect.

2.23 Accounting for and payment of duties on imported tobacco products

Tobacco goods tax is payable together with all customs duties and import sales tax at the time of import unless the goods are:

moved from the point of import to: registered premises (see Section 8.11) an excise warehouse (see Excise Notice 197: Receipt and Removal of Excise Goods from an Excise Warehouse)

imported under another duty suspension or duty-free regime

Information on import procedures and payment of any duties and VAT due can be found on the tariff by contacting our helpline.

2.24 The person liable to pay the customs duty

When taking tobacco products from a registered shop, the manufacturer using the shop is responsible for paying the fee. In the event of improper removal from a registered business, the person liable to pay duty is the owner of the registered business, but any other person involved in such removal is jointly and severally liable for payment. Tobacco importers can find more information on who is liable to pay customs duties for imported excise goods in the notices under Section 1.4.

3. How to classify unusual tobacco products

This notice is primarily intended for the manufacture of common tobacco products, namely cigarettes, cigars, roll-your-own tobacco, other smoking tobacco, chewing tobacco and heating tobacco.

However, new products outside the mainstream are increasingly entering the UK market. The aim of this section is to highlight these products and provide advice on their treatment for customs purposes.

3.1 Governing Law

Many unusual tobacco products are imported into the UK rather than being manufactured here. When these goods are imported, the customs tariff is often used to categorize the goods and calculate any customs duties that may be incurred. Der Tarif ist ein international vereinbartes System zur Benennung von Produkten, und obwohl er einen Hinweis darauf geben kann, ob Verbrauchsteuern zu entrichten sind, schreibt er nicht vor, ob Verbrauchsteuern fällig sind.

Die Tabakwarensteuer wird gemäß Abschnitt 2 des Tobacco Products Duty Act 1979 erhoben. Die steuerpflichtigen Produkte sind in Abschnitt 1 aufgeführt und in der Tobacco Products (Descriptions of Products Order) 2003 näher definiert.

3.2 Sonstige zollpflichtige Tabakwaren

Diese Tabelle erhebt keinen Anspruch auf Vollständigkeit, zeigt jedoch einige der Produkte, die im Hinblick auf die Verpflichtung zur Tabakproduktsteuer möglicherweise einer besonderen Klärung bedürfen.

Name Beschreibung Behandelt als Bemerkungen Beedies, Bidis Rohe Tabakrollen Zigaretten Blunt Wraps Aromatisierte Blätter aus rekonstituiertem Tabak Anderer Rauchtabak Gutkha Kaumischung aus Tabak, Nüssen, Gewürzen usw. Kautabak Unter vielen verschiedenen Namen bekannt, zum Beispiel Tulsi mix, paan, und so weiter Shisha-Tabak gemischt mit Melasse, Früchten, Glyzerin, und so weiter

Hinweis: Diese Definition schließt Kräuter-Shisha (Nicht-Tabak-Shisha) ein. Anderer Rauchtabak Unter vielen verschiedenen Namen bekannt, aber zum Rauchen in einer Wasserpfeife gemacht Snus (Schnupftabak) Tabakgranulat und Aromastoffe zum Lutschen, in kleinen Beuteln oder lose. Dieses Produkt unterliegt derzeit in den meisten europäischen Ländern und Großbritannien einem Verkaufsverbot

Wenn ein Produkt Tabak oder Räuchermischungen enthält und geraucht oder gekaut wird, unterliegt es der Tabakwarensteuer.

3.3 Wie die Tabakwarensteuer erhoben wird

Mit Ausnahme von Zigaretten werden Tabakwaren nach dem Nettogewicht der Ware, also der Ware ohne Verpackung, besteuert. Bei Tabak zum Erhitzen von Produkten wird jede den Tabak umgebende Umhüllungs- oder Liefermethode für die Berechnung ausgeschlossen.

Der Zollsatz wird durch die Einreihung des Produkts bestimmt. Die Steuer wird auf das Nettogewicht des Tabakerzeugnisses erhoben, nicht nur auf den Tabakanteil. Waren, die ganz oder teilweise aus Tabak oder Tabakersatzstoffen bestehen, sind steuerpflichtig.

Auch pflanzliche Raucherprodukte, die keinen Tabak enthalten, unterliegen der Tabakwarensteuer in gleicher Weise und zum gleichen Satz wie ihre Tabakäquivalente.

3.4 Nicht zollpflichtige Tabakwaren

Schnupftabak unterliegt im Vereinigten Königreich nicht der Tabakwarensteuer. Sie müssen von der HMRC zugelassen werden, wenn Sie Schnupftabak herstellen, entweder für den persönlichen Gebrauch oder für den Verkauf. Genehmigungsverfahren und Ausnahmen sind in Notice 2003: Tobacco Duty – the Raw Tobacco Approval Scheme enthalten.

Kräuterrauchprodukte, die ausschließlich für medizinische Zwecke verwendet werden und durch eine von der Medical and Healthcare Regulatory Agency (MHRA) erteilte Lizenz abgedeckt sind, sind von der Tabaksteuer befreit.

Wenn Sie Zweifel bezüglich dieser Produkte und ihrer Pflicht zur Pflicht haben, sollten Sie sich mit uns in Verbindung setzen und uns alle Einzelheiten mitteilen.

3.4.1 Rohtabakblatt

Roher Ganzblatttabak unterliegt nicht der Tabakproduktsteuer. Allen Unternehmen und Einzelpersonen ist es untersagt, Tätigkeiten im Zusammenhang mit Rohtabak auszuüben, es sei denn, sie verfügen über eine Genehmigung der HMRC oder es gilt eine Ausnahmeregelung. Genehmigungsverfahren und Ausnahmen sind in Notice 2003: Tobacco Duty – the Raw Tobacco Approval Scheme enthalten.

Rohtabakblätter, die geschnitten, gespalten, gedreht oder zu Blöcken gepresst wurden (einschließlich Stielentfernung) und in Einzelverpackungen enthalten sind, die im Allgemeinen weniger als 20 kg wiegen, gelten als „anderer Rauchtabak“.

Wenn Sie Tabakerzeugnisse im Vereinigten Königreich herstellen oder importieren möchten und sich über die Haftung nicht sicher sind, wenden Sie sich an die Helpline.

4. Registrierte Räumlichkeiten – allgemeine Informationen

4.1 Registrierte Räumlichkeiten

Räumlichkeiten, die für die Herstellung oder sichere Lagerung von Tabakprodukten verwendet werden, müssen gemäß Regulation 4 oder 5 der Tobacco Products Regulations 2001 registriert werden. Registrierte Räumlichkeiten ist der Sammelbegriff, der verwendet wird, um sowohl registrierte Fabriken als auch registrierte Geschäfte zu beschreiben.

Registrierte Fabriken und Geschäfte werden in Abschnitt 5 ausführlicher behandelt. Dieser Abschnitt enthält allgemeine Informationen, die für beide Arten von registrierten Räumlichkeiten gelten.

4.2 So beantragen Sie die Registrierung

Wenn Sie eine neue Tabakfabrik oder ein neues Geschäft eröffnen möchten, sollten Sie uns schreiben. Wenn Sie bereits Tabakprodukte im Vereinigten Königreich herstellen, haben Sie eine etablierte Anlaufstelle. Wenn Sie zum ersten Mal eine Produktionsstätte eröffnen, sollte Ihr erster Ansprechpartner sein:

HMRC

Verbrauchsteuerbearbeitungsteam

BX9 1GL

Folgende Angaben müssen in Ihrem Schreiben enthalten sein:

Anschrift, Zweck und vorgesehene Produktions- oder Lagerkapazität des Betriebsgeländes

a detailed plan of the premises showing the areas where you intend to manufacture tobacco products or process refuse or store tobacco products (see paragraphs 4.7 and 4.8)

whether the tobacco products to be manufactured or stored are intended for home use, export, or both

the security arrangements for the premises concerned (see section 7)

the hours during which the premises will be open

details of the accounting arrangements including any request for electronic removal (see section 9)

the definition of your bulk unit (see paragraph 6.8)

a statement of whether or not you wish to break bulk in the registered store (see paragraph 6.8)

a request, if appropriate, that the registered store be approved for ‘import account’ (see paragraph 8.11)

Once we’re satisfied that the required conditions (see paragraph 4.4) have been met you’ll be issued with a registration letter. The registration letter will contain details of the premises registered and any particular conditions applying to those premises.

4.3 Applying to register premises for the manufacture or safe storage of herbal smoking products

Herbal smoking products are liable to tobacco products duty and will be treated in the same way as tobacco products. This means that UK manufactured herbal smoking products:

can only be manufactured in a registered factory unless the products are to be used for the purpose of research and experiment

on which Tobacco Products Duty has not been paid can only be stored in a registered store

cannot be stored in your factory for more than one day, which is why you need to register a separate store

If you’re not already registered as a factory or store you must write to the Excise Processing Team. Make sure you write to us well in advance as this will allow us to carry out the relevant checks and avoid any delays.

If your business is under one legal entity and you’re already registered as a factory or store for the manufacture of tobacco products you may be able to extend your registered premises to incorporate the factory and store for the manufacture of herbal smoking products. You should write to the Excise Processing Team and give at least 30 days notice of your intentions.

Where your business is not under one legal entity then you must write to the Excise Processing Team to become a registered tobacco factory or store.

Once we’re satisfied that the required conditions (see paragraph 4.5 and 4.6) have been met you’ll be issued with a registration letter. The registration letter will contain details of the premises registered and any particular conditions applying to those premises.

4.4 When HMRC can revoke the registration of premises

Under powers granted by Regulation 6 of the Tobacco Products Regulations 2001, we may revoke the registration of premises where there has been failure to comply with or contravention of any:

condition or requirement attaching to the registration

requirement imposed by this notice which has the force of law (see paragraph 1.4) or for any other reasonable cause

Under powers granted by Regulation 10 of the Tobacco Products Regulations 2001, we may revoke an approval for ‘electronic removal’ in a registered store (see section 9).

Where we revoke your approval we’ll normally give you not less than 3 months notice. However, if in exceptional circumstances, we consider it necessary for the protection of the revenue, we may give less than 3 months notice.

4.5 The conditions that must be met before HMRC will register premises as a factory or store

Before we register any premises as a factory or store you must satisfy the following conditions:

the premises to be registered, as outlined on your plan, must be physically secure (see also paragraph 7.1)

there must be adequate and acceptable arrangements for the control of goods, persons (including company personnel, visitors, maintenance contractors, refuse collectors and any other persons having authorised access to the premises), and vehicles entering or leaving the premises

you may have to provide financial security (for example, a guarantee) – see section 7

your records and accounting systems must be adequate and acceptable to us and should include – the arrangements for submitting form TP7 and accounting for duty – in addition, from 20 May 2017 you must ensure that arrangements are in place, where appropriate, to account for any additional duty due on the TP7, this will apply in cases where the MET is higher than the usual application of duties (see paragraph 8.7 and section 10) – details of whether or not a separate TP7 return is required for each of the registered premises from which tobacco product is removed to home use – details of whether the TP7 is required for daily removals or removals over a longer period (usually the accounting period for duty deferment purposes) – provision of access by us to your computer systems in relation to your business as a revenue trader – the arrangements whereby you notify us of any serious problems, such as a computer failure, must have been agreed by us – the arrangements for monitoring any deferred payment facilities, which may have been granted, must have been agreed by us and – in the case of a factory, the point and time in the production process at which the tobacco product is entered into the production account

Failure to comply with these conditions may result in a refusal to register the premises concerned. You may also be liable to penalties if you fail to apply to register with HMRC at the right time or if your monthly duty return is inaccurate. See paragraph 1.8 for more details.

4.6 The conditions that apply to registered premises in general

The following general conditions apply to registered premises:

registered tobacco premises must only be occupied by one manufacturer of tobacco products

tobacco products must not be sold, to persons other than tobacco manufacturers, before removal from registered premises unless the goods are not eligible for removal to home use

all tobacco products deposited in a registered store must be in packages identified by legible and permanent markings

all tobacco products deposited in a registered store must be produced without delay on request by us

The following paragraph has the force of law

The physical extent of registered premises must not exceed that shown in the registration letter. Tobacco product held outside of registered premises must not be entered into or remain in the stock records for those premises. (This condition is imposed under Regulation 7(5)(a) of the Tobacco Products Regulations 2001.)

HMRC can impose additional conditions if they consider it necessary for the protection of the revenue.

4.7 What ‘occupied’ means

We consider premises to be occupied by a manufacturer if:

they’re registered in the name of the manufacturer whose product is going to be manufactured or stored in the premises concerned

the tobacco product remains the property of the manufacturer (or the responsibility of the manufacturer, in the case of imported product where the manufacturer does not own the goods but takes control as the sole UK agent for the product)

the manufacturer pays or accounts for any duty due upon the removal of the tobacco product

the manufacturer gives any premises guarantee that may be required

4.8 The physical area that the registration of a factory or store covers

The registration will always clearly define the area within which, provided that all the conditions are met, tobacco products may be manufactured or stored. When you apply for registration you must submit a plan of the premises which you wish to register as a factory or store. It’s possible for the registered factory or store to cover only part of the commercial premises. Tobacco Products Duty must have been paid, secured or otherwise accounted for on any tobacco products outside registered premises (except as may be allowed in exceptional circumstances by us).

4.9 Registered premises do not have to be a building

‘Premises’ do not have to be a building but do have to be an enclosed area of ground. As a manufacturer you can apply to register, as a store, an area of ground instead of a building or part of a building. We refer to registered stores which are not buildings as ‘open-air’ stores. They’re acceptable in principle provided that all other conditions or requirements concerning the registration of a store can be met. These conditions are set out in paragraph 6.6.

4.10 The conditions that apply to the use of computer records for stock control or accounting purposes

Specific software packages are not endorsed by HMRC. Your obligations regarding stock control, duty payment, and so on, are the same whether you have manual or computer systems. Software packages which have been accepted for use in some warehouses or registered premises may not be appropriate for use in others. If you wish to use computer records you should apply to us sufficiently in advance to allow our requirements to be incorporated into your proposal. Details must be provided of the system that you intend to adopt. Any existing manual system must be maintained until such time as we permit the use of a computer system. You may also apply to us for permission to use computer generated versions of official forms. You should include specimens of the computer generated forms with your application, so that we can check that they meet official requirements. Where we approve the use of computer records, conditions will usually be imposed under section 118A of the Customs and Excise Management Act 1979. The conditions will require:

the right of access by us to the computer systems and their documentation (including financial and management systems) in relation to your business as a revenue trader

the provision of any necessary assistance to us during audits of the systems

the provision of print facilities for the information accessed

the inclusion of the computer system in your annual audit (and the auditor’s report being made available to us)

adequate security, fallback and recovery systems

advance notice of any proposed changes to the system (such changes must not be introduced without our approval)

Failure to comply with these requirements may result in a refusal to register the premises concerned or lead to the revocation of the registration. You must ensure that safeguards exist to protect your system from inadvertent corruption whilst being viewed by us. We suggest that you:

provide a terminal for official use which is capable only of accessing the system and displaying information on the VDU

allocate a unique password to us which will allow the system to be accessed on a ‘read only’ basis

Remember that additional conditions apply to ‘electronic removal’ which is dealt with in section 9.

4.11 Notification that must be given if you want to alter or extend the structure of your registered premises, the security arrangements or working hours

Unless you already have alternative arrangements in place with us, you must write to the Excise Processing Team in Glasgow if, at any time after the premises have been registered, you intend to extend or reduce the premises or alter the security arrangements. You must give at least 30 days notice of your intentions. You must also give 7 days notice of alterations to the times when the premises are open. You should also advise us well in advance of any other intended changes, for example, to your computer systems, which may affect the registration of the premises.

4.12 Receiving imported tobacco products into your registered premises without payment of duty

You may receive imported tobacco products into your registered premises either direct from the place of importation or via an excise warehouse, without payment of Tobacco Products Duty provided that any Customs Duty due, other than where duty suspended EU movements are dispatched to Northern Ireland, has been paid or accounted for. That is, the payment has been deferred under duty deferment arrangements agreed with HMRC.

In the case of tobacco products in free circulation, the appropriate arrangements for the receipt of such goods will apply. (See Excise Notice 197: receipt into and removal from an excise warehouse of excise goods.)

In the case of tobacco products entered for free circulation at the port or airport of importation or in a customs and excise warehouse, any examination and account for excise duty purposes may be done at:

the place of importation

any other place, including registered premises, which has been approved for this purpose

4.13 The procedures for movements of tobacco products from registered premises to EU member states – Northern Ireland only

Current procedures and instructions for consigning goods to EU member states (Northern Ireland only) are contained in Excise Notice 197: receipt into and removal from an excise warehouse of excise goods. The same rules apply to herbal smoking products.

The same general principles apply as for exports from excise warehouses (see Excise Notice 197: receipt into and removal from an excise warehouse of excise goods). Consolidation of duty suspended and other goods at unauthorised premises (within the UK) may be allowed under the following conditions:

you must not store duty suspended excise goods in unapproved premises

the movement takes place under a single transport contract for the goods

you cannot regroup full container loads

if you group duty suspended and duty paid goods, you must ensure that you load the duty paid goods before the duty suspended goods

you must not interfere with the goods

you must produce the container for examination at shipment

you must record full details of pre and post groupage transport on the accompanying paperwork

you must notify us of any losses identified at groupage

5. Registered factories

5.1 Registration of factory premises

You must apply for registration of any premises in which you intend to manufacture tobacco products for purposes other than research or experiment. The manufacture of tobacco products other than in registered factories is illegal unless the products are to be used for the purposes of research or experiment. You should contact us if you think that your intended manufacture falls within the scope of research or experiment. See paragraph 4.2 for details of how to apply for registration.

You may also be liable to penalties if you fail to apply to register with HMRC at the right time, see paragraph 1.8.

5.2 Storage of tobacco products in your registered factory

You must remove all tobacco products from your registered factory by the end of the first business day following the day of manufacture. We may allow you to dispense with this condition in exceptional circumstances but you should contact us as soon as possible if you feel that this is necessary. For the purposes of this requirement, the tobacco product is considered to have been manufactured once it crosses the Production Account Point (see paragraph 5.4). This should mean that, in practice, the day of manufacture will be the day the tobacco product is recorded in the production account (see paragraph 8.2).

5.3 Removal of tobacco products direct from your registered factory to home use

Subject to any fiscal marking (see section 12, Annex 1 and Annex 2) or other requirements, you may remove tobacco products from your registered factory to home use on payment of the duty. This amounts to a ‘factory gate’ duty point and you should discuss the implications with us.

5.4 The Production Account Point

This is the precise, clearly defined physical point through which all tobacco products are channelled after manufacture, but before they enter a registered store, where the production account is raised.

6. Registered stores

6.1 Storage premises that can be registered

We may register premises for the safe storage of tobacco products without payment of duty, provided that they are:

secure

under your direct control

properly operated

covered by your accounting system using documentation and an audit trail acceptable to us

6.2 Applicants for a registered store

Only a manufacturer who occupies a registered factory can apply for a registered store. The definition of ‘manufacturer’ is that given in Regulation 3 of the Tobacco Products Regulations 2001 (see glossary).

6.3 Registering, as a store, storage facilities that are leased rather than owned

Manufacturers can lease a facility, which is owned and operated by an unrelated storage company, provided that the:

store is registered in the name of the manufacturer whose product is going to be stored in the premises concerned

tobacco product remains the property of the manufacturer (or the responsibility of the manufacturer, in the case of imported product where the manufacturer does not own the goods but takes control as the sole UK agent for the product)

manufacturer pays or accounts for any duty due upon the removal of the tobacco product

manufacturer gives any premises guarantee that may be required

6.4 Registering part of an excise warehouse as a registered store

The same area of a building cannot be both an excise warehouse and a registered store. It is, however, possible for a registered store to be physically part of a larger building and for the rest of the building to be an excise warehouse. Where the registered store is physically attached to an excise warehouse all of the following conditions apply:

entrances and exits are to the outside and not through the excise warehouse

there’s no access through the registered store to any other building or part of the building

any dividing wall between the registered store and any other building or part building, whether or not under HMRC control, should preferably be a solid wall of brick or concrete block

such a dividing wall may, however, consist of heavy gauge metal grid provided that it’s permanent, immovable, extends from floor to ceiling or roof, is of a small enough mesh to prevent the removal of tobacco products and be as proof against forced entry or accidental impact as the rest of the store walls

there should be no uncertainty as to the extent or separate nature of the registered store and any adjoining building, whether or not any adjoining building is under HMRC control

Failure to comply with these conditions may result in a refusal to register or the revocation of the registration of the premises concerned.

6.5 Storing tobacco product in an excise warehouse instead of a registered store

Tobacco product that has been manufactured in the UK and which is intended for home use may only be stored in duty-suspension in a registered store. UK manufactured tobacco product which is intended for export or any other duty-free purpose may be stored in an excise warehouse but may not be removed to home use from the excise warehouse. Imported tobacco products which are intended for removal to home use in the UK can be stored in an excise warehouse.

6.6 Other conditions that apply to the registration of ‘open air’ stores

‘Open air’ stores are described in paragraph 4.9.

The following additional conditions also apply to premises that are to be registered as an open air store:

the store must be secure

accurate records of the tobacco product received into, stored within and removed from the store must be kept

the tobacco product must be identifiable against the records for the purposes of stock checking

all conditions pertaining to electronic removal must be met (if approval for electronic removal is requested)

a detailed plan of the premises to be registered as an open-air store must be provided to the Excise Processing Team

the premises to be registered as an open air store must be on land that’s occupied by the manufacturer, although there need not be a registered factory on the same land

the premises that are to constitute an open-air store must be enclosed by a wall or a fence at least 3 metres tall

the boundary wall or fence demarcating the store must be robust, fixed into the ground and secure enough to prevent cases of tobacco product from being passed over, under or through it

any fence must consist of a heavy gauge metal grid or mesh small enough to prevent the removal of anything larger than individual retail packs of tobacco products

the wall or fence demarcating the open-air registered store may, if necessary, also form part of the site perimeter fence provided that we consider the particular premises to be secure and suitable for the safe storage of tobacco products, any common wall or fence that both demarcates the open-air store and also forms part of the perimeter of the manufacturers whole site must be as high as the perimeter wall or fence if that is higher than 3 metres and may be required to be more substantial than the rest of the fence enclosing the store

in addition, CCTV or other surveillance should allow detection of illicit entry or removal of tobacco products at any time of day or night

access and egress, to and from the registered store, must be controlled by the manufacturer

the open-air store can only be used for the storage of tobacco products in road, rail and sea transport containers, unless additionally approved for the storage of innocent goods (see paragraph 6.10)

tobacco products must be kept in uniquely identified transport containers within the registered open-air store

the transport containers must be parked or placed within clearly and permanently marked locations within the open-air store

the location of each transport container must be shown in the store records

the pallets within the transport containers must be individually identified

the contents of each separately identified transport container must be recorded in the store records down to pallet and case level

tobacco product, which your records show as being held in the open-air registered store, should not be held anywhere other than in that store

6.7 Re-packing tobacco products in a registered store

You can re-pack tobacco products in a registered store provided that you give us reasonable notice of your intentions. We would normally expect the period of notice to be at least 24 hours, not including weekends and public holidays. If you intend to carry out continuous or regular re-packing you may agree standing arrangements with us.

Your re-packing operations may affect your registration conditions relating to ‘breaking bulk’ and ‘offsetting’ (see paragraphs 6.8 and 8.10). You should discuss this with us.

6.8 ‘Breaking bulk’ in a registered store

‘Bulk’ in this context means the bulk production unit (for example a stock case or tray) in which the products have passed the Production Account Point, as distinct from the smaller units (for example, 20 or 200 cigarettes) in which they are normally put up for retail sale. You must agree what is to be regarded as the ‘bulk unit’ with us. Breaking bulk, means opening bulk units to remove internal packages. ‘Offsetting’ (see paragraph 8.10) may be allowed only if you’ve elected not to break bulk within the registered store. If the terms of your premises registration permit you to break bulk within the registered store, you’ll be expected to account for the duty on all stock deficiencies and not take credit for any surpluses that might otherwise be offset.

See section 9 for particular conditions applying to registered stores which are approved to use ‘electronic removal’.

6.9 Imported tobacco products and your registered store

If you do not wish to put imported tobacco products into your registered store there are a number of alternatives available to you. For information about importations into warehouses read the notices detailed in paragraph 1.4 or consult the helpline.

6.10 Storage of ‘innocent goods’ (goods that are not subject to excise duty) in your registered store

If you wish to store innocent goods in your registered store, you should make a written request to us. Your request should be made either when applying for the registration of the store, or later as a request for variation of the conditions of the registration.

You should consider the following points before you request this facility:

stores are registered for the safe storage of tobacco products without payment of duty, it follows that, wherever possible, you should request the de-registration of premises or part-premises which are to be used for the storage of goods other than tobacco products

where such de-registration is not practicable, you may request a variation to the registration of the store concerned, to allow the storage of innocent goods therein

any particular conditions relating to such storage will be stated in the registration letter for the premises concerned

innocent goods must be physically segregated within the store, unless the store’s (electronic removal) computer stock record system is capable of recording and tracking the movement of the innocent goods into, within and out of the store concerned

any Customs Duty, import or acquisition VAT due on the innocent goods, must be paid or accounted for before the goods enter the registered store

you’ll not be permitted to store other exciseable goods (goods containing alcohol or oil products) in your registered store

the storage of innocent goods within registered factories will not be permitted

6.11 Receiving back into your registered store tobacco product that was inadvertently removed to an excise warehouse

Product that has been inadvertently removed to an excise warehouse can be received back into your registered store subject to the following conditions:

the product was removed to an excise warehouse for export in accordance with Regulation 9 of the Tobacco Products Regulations 2001

the product was not fiscally marked and was not intended for home-use

that we allow the goods to be removed from warehouse under regulation 16(1)(e) of the Excise Warehousing (etc) Regulations 1988

you have retained ownership of the goods, or take ownership of the goods before you receive them back into your registered store

6.12 Removing tobacco products from your registered store without payment of duty

Subject to any fiscal marking (see section 12, Annex 1 and Annex 2 or other requirements, you may remove tobacco products from your registered store without payment of duty for any of the following purposes:

removal to other registered premises

warehousing in an excise warehouse for any purpose other than home use

exportation, removal to the Isle of Man or shipment as stores

destruction or other disposal to the satisfaction of the commissioners

such other purpose (except home use) as the commissioners may permit

may remove herbal smoking products from your registered store without payment of duty for any of the purposes shown above, in addition any herbal smoking products that have been granted a UK marketing licence from the Medical and Healthcare Products Regulatory Agency can also be removed from your registered store without payment of duty

6.13 Storing tobacco products manufactured by other UK manufacturers in your registered store

You can store tobacco products which were produced by another manufacturer in your registered store provided that you take ownership of them.

6.14 Wholesalers or retailers storing UK manufactured tobacco products in duty suspension

UK manufactured tobacco product, which is intended for home use and on which duty has not been paid, can be stored only in a registered store. Such storage is limited to the companies involved in the manufacture of tobacco products.

7. Security – physical and financial: information for manufacturers

7.1 Responsibilities for the physical security of your registered premises

You’re responsible for protecting tobacco products in your registered premises from improper interference or removal. This responsibility is not reduced by our official checks or presence. You should pay special attention to your security arrangements between the stage at which raw material first becomes dutiable and the point at which the Production Account is raised.

The structural security of your premises and the control of goods, persons having authorised access to the premises, and vehicles entering or leaving your premises are your responsibility. We can, however, require you to make improvements in your arrangements if we think that the registered premises have become unsatisfactory for the purpose for which they’re registered.

You should also ensure that all persons on your registered premises are aware that:

duty may not have been paid on the tobacco products on your premises

illicit removal is a revenue offence for which they may be prosecuted

Our warning Excise Notice 50: duty free warehouse warning is available for display throughout your premises but you can use your own form of notice if it carries a similar warning.

7.2 Financial security

It’s compulsory to provide financial security for goods which are in transit in the UK. Additionally, we can, if we deem it necessary for the protection of the revenue, require you to provide security for the duty on tobacco products which is chargeable but has not yet been paid or accounted for. This applies to products:

in registered premises

used for research or experiment in approved premises

7.3 Entering and inspecting registered premises

Our officers have powers:

of entry to your premises at any reasonable hour

to inspect vehicles on, entering or leaving your premises

to require the production of documents relating to the tobacco products

to require access to your computer systems in relation to your business as a revenue trader

8. Records and returns: information for manufacturers

8.1 Records of materials that must be kept for a registered factory

The following 3 paragraphs and bullets have the force of law

As the occupier of a registered factory you must keep records showing the quantities and descriptions of:

(a) all materials received

(b) all materials used in each manufacturing batch or during any period of manufacture agreed with us

(c) all materials disposed of

(d) any refuse deriving from materials used

(e) all refuse disposed of and

(f) all tobacco products in your possession prior to their entry into the production account.

You must also record, in relation to the records kept under paragraphs 8.1 (a), (b), (c) and (e) above, the date of receipt, use or disposal of the materials or refuse concerned.

These records must be preserved for a period of 6 years, or such lesser period as we may allow.

8.2 Records of production that must be kept for a registered factory

Under Regulation 14(3) of the Tobacco Products Regulations 2001 you are required to keep a Production Account. This is a continuous daily account of the quantity of tobacco products made in the factory.

For each tobacco product the Production Account must show the:

quantity produced

type, brand and size of retail packet

date of production and entry into that account

The Production Account need not show any products intended for immediate recycling in the same factory.

The Production Account will normally be based on the number of retail packs per bulk unit, for example, stock case or tray (see paragraph 6.8) in which the products are to be stored. The point at which the Production Account is raised is the accounting point for establishing the daily quantity of tobacco products that you manufacture. It must be based on accurate physical counting of all products made.

The point at which the account is raised must be before the product is removed from the factory. The time at which the Production Account is raised may be when the tobacco products are first put into a state suitable for consumption, or put into a state suitable for removal, or packed for delivery. The point and time at which the Production Account is raised, as agreed with us, will be detailed in the registration letter for the premises concerned. If you wish to alter the Production Account Point you must obtain approval from us.

You are required to preserve the Production Account for not less than 6 years, unless we allow otherwise.

8.3 Record of materials reconciliation that must be kept

You should reconcile the quantities of materials received into your factory with the quantities of tobacco products that you manufacture.

Under section 8(1) of the Tobacco Products Duty Act 1979 you may be required to provide a written statement or return accounting for tobacco products, or materials for their manufacture, which are or have been in your possession or under your control. The length of the period covered by the statement or return must be agreed with us. This period can be suited to the size and nature of operations and the accounting arrangements at the factory, but it will not normally exceed 3 months. Your own reconciliation procedures will normally form the basis for the statement or return and will be subject to audits and checks by us.

8.4 Records that must be kept of tobacco products removed from a registered factory

As the occupier of a registered factory you must keep an account of all tobacco products removed from the factory. You must keep each such account at the registered factory unless we advise you in writing that you may do otherwise.

Each account must contain the following details for tobacco products which have been removed from the registered factory:

the date

the type of tobacco product

the brand

the size of retail pack

whether or not the packs bear a fiscal mark

the quantity of tobacco products in each outer package or carton and the number and distinguishing marks of such packages or cartons

the date of the entry in the production account or the number and date of the delivery document

These must be preserved for a period of 6 years, or such lesser period as we may allow.

8.5 Accounts and records that must be kept for a registered store

As the occupier of a registered store you must keep stock accounts of all tobacco products received into the store, operated upon within the store and removed from the store. You must keep each account at the registered store unless we advise you in writing that you may do otherwise.

These records must be preserved for a period of 6 years, or such lesser period as we may allow.

The following sentence and 7 bullets have the force of law

Each such account must contain the following details for tobacco products which have been received, operated upon, or removed:

the date

the type of tobacco product

the brand

the size of retail pack

whether or not the packs bear a fiscal mark

the quantity of tobacco products in each outer package or carton and the number and distinguishing marks of such packages or cartons

the date of the entry in the production account or the number and date of the delivery document

Each account must be balanced and reconciled with stock held in the store on a regular basis as agreed with us.

8.6 Records that must be maintained on the receipt of tobacco products from other registered premises

Tobacco products received from other registered premises must be entered in the store records in the usual manner. These will be subject to inspection and audit by us.

8.7 Returns that must be made if you remove tobacco products to home use

Duty is payable on all removals to home use.

If you remove product to home use from registered premises you are required to submit a return (TP7) showing the quantities of products delivered to home use and the amount of duty due. Further to the introduction of the MET on 20 May 2017 from 31 March 2017 a revised TP7 includes new boxes to account for any additional duty due in cases where the MET is higher than the usual application of duties. A TP7 return must be submitted daily unless you are approved for duty deferment. In that case you may be permitted to submit the TP7 on a monthly basis. The submission of a monthly TP7 must be agreed by us.

8.8 Returns or records that you, as the occupier must make or keep for tobacco products removed without payment of duty from registered premises

You will not normally be required to complete an official return for removals for purposes other than home use. In most cases the records that you are required to keep and your commercial documentation, which accompanies the tobacco products, will be sufficient. We must agree your record systems and be satisfied that your commercial documents are sufficient for our purposes.

The following sentence and table have the force of law

For each type of duty-free removal you must keep the records and supporting commercial documentation specified in the following table.

Type of duty free removal from registered premises Manufacturer’s own records and commercial documentation required instead of a return Exports (including consignments to EU member states – Northern Ireland only) Store or factory records showing removal. (See paragraphs 8.4 and 8.5) Consignment note Invoices Removals to the Isle of Man Consignment note Invoices Store or factory records showing removal. (See paragraphs 8.4 and 8.5) Destruction or recycling of damaged/unwanted/unusable stock. (This does not include customer returns – see section 10 below) Store or factory records showing removal. (See paragraphs 8.4 and 8.5) Consignment note (if appropriate) Certificate of destruction (if destroyed at third party premises) Supply to entitled international organisations and diplomatic missions or for sale to visiting forces Store or factory records showing removal. (See paragraphs 8.4 and 8.5) Consignment note In addition to these requirements you may also provide supporting copies of invoices Supply for duty-free shops/ships stores. (This does not include tobacco products intended for use as merchandise by registered mobile operators) – Note – Registered mobile operators will only apply in Northern Ireland for cruises between Northern Ireland and the EU Store or factory records showing removal. (See paragraphs 8.4 and 8.5) Consignment note Invoices Removals to other registered premises (that is, stores or factories) Store or factory records showing removal. (See paragraphs 8.4 and 8.5) Consignment note (remember that such removals must also be supported by the records kept in the receiving store or factory.) Permanent removal to an excise warehouse for purposes other than home use Store or factory records showing removal. (See paragraphs 8.4 and 8.5) Consignment note Supply to a person authorised to receive duty free tobacco products for the purpose of testing, research or experiment Store or factory records showing removal. (See paragraphs 8.4and 8.5) Evidence that the consignee is entitled to receive the goods in duty-suspension. Consignment note Invoices Temporary removal of product, not bearing a fiscal mark, to an excise warehouse for a permitted operation (for example, repacking) Store or factory records showing removal. (See paragraphs 8.4 and 8.5) Consignment note Consignment note for returning goods Store records showing receipt back into the dispatching store (See paragraph 8.6)

The requirement to keep store and factory records and keep and preserve consignment notes and invoices is imposed under powers granted to the Commissioners by the Revenue Traders (Accounts and Records) Regulations 1992. The records required must be preserved for a period of 6 years, or such lesser period as we may allow.

The following requirements are imposed under powers granted to the Commissioners by Regulation 6 of the Revenue Traders (Accounts and Records) Regulations 1992.

The following sentence and 8 bullets have the force of law

For each duty-free removal the store and factory records referred to in the table above must show the following information:

purpose of the duty-free removal (for example, export)

product type (for example, cigarettes)

brand and/or the product code number

quantity (that is, number of cigarettes, kilograms of other tobacco products)

pallet or other packaging unit identification

date of dispatch

destination warehouse name and address (if appropriate)

destination warehouse registration number (if appropriate)

The requirement for any customs entries, transit documents or other official forms (for example, C88, eAD , FAD , C426 or C185) is additional to the records and commercial documentation listed above.

8.9 About stock discrepancies

You’re required to notify us without delay of any discrepancy you find between the quantities shown in your stock records and those actually held in the store. You’re potentially liable to pay duty on any:

deficiencies found in the physical stock

surplus quantities not properly recorded in your stock accounts

8.10 Offset of deficiencies of stock against surpluses of stock

Minor picking errors may occur from time to time resulting in discrepancies, (surpluses or deficiencies), in the stock records which cancel each other out over the monthly accounting period. In other cases it may be possible to show that individual deficiencies and surpluses result from related bookkeeping errors, rather than from actual changes in the physical stocks.

As a concession you may be allowed to offset individual deficiencies and excesses provided that:

you do not break bulk within the registered store (see paragraph 6.8)

you notify us of any discrepancies as soon as you discover them (or at such other times as agreed with us)

you can provide the necessary evidence to satisfy us that the individual discrepancies represent no more than bookkeeping or simple picking errors

the errors involve packets of the same brand and retail price and do not result in any actual deficiency or surplus of stock

all offsetting arrangements must be agreed with us

any offsetting arrangements are without prejudice to the fiscal marking requirements and Regulations

a request to ‘offset’ stock in this manner constitutes a claim that duty has been paid or secured on the discrepancies, the burden of proof for this lies with you as the occupier of the registered store concerned

If the errors are not self-balancing within the monthly accounting period, you may be allowed to carry a surplus forward to the following month. This will only be allowed if a compensating error is expected to cancel out the apparent surplus. A surplus cannot be carried forward for more than one accounting period. Deficiencies cannot be carried forward. Duty must be paid on any unresolved deficiencies within the accounting period.

8.11 The procedure for receiving imported tobacco products

The procedures are the same as those shown in Excise Notice 197: receipt into and removal from an excise warehouse of excise goods, for excise goods imported to an excise warehouse. But any Customs Duty must be paid or accounted for before the tobacco product is received into the registered store.

8.11.1 Import account raised at the registered store

Tobacco products may be removed from the port of importation to the registered store for examination, provided that they are:

entered correctly for deposit in registered premises

imported in secure containers containing no other goods

Approval for the first account of the goods (the ‘import account’) to be taken at the registered store must be contained in the registration letter referred to in paragraph 4.2. You may also apply in writing at a later date to us.

8.11.2 Containers selected for examination at the port

Imported tobacco products may be selected for examination, and an import account raised, at the port of importation. You may, with our prior agreement, request that the goods be examined at your registered store. In such cases the goods will be officially sealed before leaving the port and you must not break the seals until authorised by us. In order to minimise delays you should notify us in good time of the expected arrival of containers under official seal.

8.11.3 Containers cleared at the port

Imported tobacco products cleared at the port will not be officially sealed. The tobacco products may be taken into your registered store but you must tell us immediately if there’s any discrepancy between the goods actually received and what is shown on the import declaration.

8.11.4 Goods moved from the point of importation to the Registered Store

When goods are moved from the point of importation to the registered store the movement must be supported by a transaction on the Electronic Movement and Control System ( EMCS ). Receipt of the goods will need to be acknowledged on the system to clear the movement. For further details of the EMCS procedures, see Excise Notice 197: receipt into and removal from an excise warehouse of excise goods.

9. Electronic removal in registered stores: information for manufacturers

9.1 Electronic removal

This is an optional and additional facility to:

allow, in suitably approved registered stores, tobacco products to be ‘removed’ to home use on payment of tobacco products duty without physically leaving the registered store

permit the continued storage of such duty-paid tobacco products within the registered store

Electronic removal amounts to a change from duty-suspended to duty-paid status in the records kept on a computer or other electronic system and is an irreversible transaction. Your computer or electronic system must preclude the possibility of any deliberate or accidental reversal from duty-paid to duty-suspended status.

You should note that any specific requirements concerning electronic removal are in addition to the other conditions applying to registered stores.

9.2 Applying for approval to operate electronic removal in your registered store

You must apply to us for approval to operate electronic removal in a particular store. Before we grant approval, we’ll examine the computer system that you propose to use, and will advise you of any modifications which are necessary. You should, therefore, approach us as early as possible in the planning stage.

9.3 Capabilities of your computer system

We’ll advise you of all the requirements for the system, but these will include the following:

tracing and recording all movements of tobacco products, as well as any changes in duty status, within the registered store (this includes freezing of stock, changes of location, sampling and stock adjustments)

uniquely identifying stocks, in order to facilitate physical stock checking

preventing unauthorised access to, and changes to, file data

an internal clock showing the correct date and time

accurate calculation of any duty due

allowing, at any time, authorised alterations to: the current duty rate held on file the recommended retail prices of all brands of cigarettes stored production of reports of amendments and cancellations, so that these can be investigated

Failure to comply with these requirements may result in a refusal to register, or lead to the revocation of the registration concerned.

9.4 Physical removal and electronic removal in the same registered store

Only one type of removal may be used for determining the change of status of tobacco products from duty-suspended to duty-paid, within the physical area designated as the registered store. The registration may be altered to allow physical removal in exceptional circumstances and for the period of time that the electronic removal system is inoperable. You should contact us for advice in such circumstances.

9.5 The rules on ‘breaking bulk’ in a store where you operate electronic removal

In order to operate a break bulk or mixed picking area, the bulk units must first be electronically removed then physically transported to a physically demarcated duty paid location. You should discuss your proposals and our detailed requirements with us.

Should you wish to break down bulk units that have been electronically removed but which are still located within the mixed storage area, you should contact us immediately for advice.

9.6 Storage of records of electronic removals

The records required must be preserved for a period of 6 years, or such lesser period as we may allow.

If you want to keep records on a medium other than paper (for instance, microfilm or microfiche), you also need our approval. See Excise Notice 206: revenue traders’ records for further details.

9.7 Action to take in the event of a computer breakdown

You should follow the procedures as set out in your registration letter and any instruction or advice that you subsequently receive from us.

9.8 Special conditions that apply on Budget Day

Regulation 9(6) of the Tobacco Products Regulations 2001 also applies in the case of electronic removal. This means that any electronic removal of tobacco product after 11.59am on a day upon which the duty rate is increased, will be deemed to have been removed after the increase took effect. (See also paragraph 2.17.)

10. Duty payment and duty deferment: information for manufacturers

10.1 How to pay the duty

Unless you’re approved to pay duty under duty deferment arrangements, payment is required on a daily basis before the tobacco products are removed to home use. You should contact us to make the necessary arrangements.

10.2 Duty deferment

Duty deferment is a system whereby the duty liability on goods removed to home use is accumulated during an accounting period and payment is made usually about 2 weeks after the end of the accounting period. Full details can be found in Notice 101: deferring duty, VAT and other charges.

10.3 Duty deferment period

The deferment accounting period for tobacco products duty, on removals to home use from registered premises, is the calendar month. Payment day is the 15th day of the month following the accounting period. If the 15th falls on a non-business day, payment must be made on the next business day.

10.4 How to pay

Under the deferment system, payment is made by direct debit. If an emergency affects the direct debit method of payment in any period you’ll have to pay by some other means. We’ll contact you if this happens.

Following the introduction of a cap on 31 May 2012 by the Board of Bacs Payments Schemes Ltd ( Bacs ) which limits the maximum value of any single Bacs transaction, HMRC are no longer able to collect Direct Debits in excess of £20 million. If you regularly have a payment to make which exceeds £20 million, you need to make arrangements with your own bank to ensure payment reaches HMRC on the due date, by an alternative payment method such as CHAPS.

10.5 Applying for duty deferment

If you want to apply to defer excise duty (Tobacco Products Duty), you should follow the procedures set out in Notice 101: deferring duty, VAT and other charges. Imports (VAT Notice 702) has additional information about deferral of VAT.

When you return the completed forms, make it clear that you’re seeking approval for deferment of tobacco products duty on tobacco products removed from registered premises and quote ‘Notice 476’.

10.6 Financial security

In certain circumstances you may be required to provide financial security in the form of a guarantee given by a financial institution approved by us for that purpose. This deferment guarantee is additional to and separate from any other security we require.

The guarantee must fully cover the first £5 million of your monthly duty liability. Any additional monthly duty liability of between £5 million and £50 million need be only partly secured. This means that you’ll have to provide security for the first £5 million plus 10% of your duty liability between £5 million and £50 million.

If, for example, your monthly duty liability were £50 million, your guarantee would be £9.5 million that is, £5 million (for the first £5 million of the total liability) + £4.5 million (that is, 10% of the remaining £45 million of the total liability).

The maximum guarantee that you may be required to provide is £9.5 million. This is because no extra guarantee is required for monthly liabilities above £50 million. Your guarantor can be liable for up to twice the amount shown on the guarantee. This is because you can defer up to your guarantee limit in one month and then again in the next month before you have paid for the first month.

If your extra liabilities in peak periods exceed your existing guarantee you must provide supplementary guarantees. Notice 101: deferring duty, VAT and other charges provides further details.

10.7 Deferring payments of excise duty without a guarantee

Under the Excise Payment Security System (EPSS) you can apply for authorisation to defer payments of excise duty without providing a guarantee. If you’re authorised you can benefit from a reduction in your deferment guarantee by not providing security for your deferred payments of excise duty. If you want to apply for authorisation you should follow the action set out in Notice 101: deferring duty, VAT and other charges.

10.8 The duty deferment procedure each month

You request deferment on the duty return form TP7. You should complete 2 copies of the return with details of the duty liability in the agreed accounting period.

You should present the returns to us within the agreed time limit. This will normally be within 4 working days of the end of the calendar month. Before each payment day you’ll receive from our Central Deferment Office an advice of the amount that will be debited on payment day.

10.9 If you exceed your deferment limit

You must pay cash using form TP7. As soon as you exceed or think that you may exceed your deferment limit, you should contact us. If you’re refused deferment facilities, either permanently or for the remainder of a month in which you exceed your guarantee limit, you’ll be allowed to remove tobacco products only against pre-payment of the duty in cash or by guaranteed cheque on a daily basis. That’s why it’s important for you to get your guarantee level right and operate the approved arrangements properly. You should therefore:

keep a separate running total of each day’s duty liability

monitor the running total against your deferment guarantee limit

tell us when 90% of the guarantee limit for the calendar month has been exhausted

10.10 Giving notice of any changed circumstances

Notify our Central Deferment Office (see Notice 101: deferring duty, VAT and other charges) immediately if:

you cease trading

your business name or address is changed

you wish to make any other change in the details declared in your application for deferment approval

11. Repayment or offsetting of duty on customer returns

11.1 Manufacturers and reclaiming duty on tobacco products returned to registered premises

You should claim a repayment of duty under the terms of Regulation 26 of the Tobacco Products Regulations 2001. Subject to certain conditions we’ll allow a credit for the duty paid on products returned from customers to registered premises, and on products previously removed to your own duty paid storage but not delivered to customers and returned to registered premises. The tobacco products must, with our agreement, have been:

recycled

repackaged

destroyed by a method acceptable to us

any fiscal marks must have been obliterated or destroyed

‘Recycling’ and ‘repackaging’ have special meanings for duty credit purposes. Credit will be allowed only if the recycling or repackaging of the returned products is within the meaning of either word as given in the Regulation 3 of the Tobacco Products Regulations 2001.

Credit of duty will not be permitted on tobacco products that were removed to home use more than 3 years before the date of the claim.

11.2 Importers and reclaiming the duty on imported tobacco products returned by customers

You can claim a repayment of duty under the terms of the Excise Goods (Drawback) Regulations 1995. You can find further information in Excise Notice 207: excise duty drawback or from the helpline. It is a condition of drawback that any fiscal marks carried by the tobacco products are obliterated or destroyed before a claim is made. (See section 12, Annex 1 and Annex 2 for more information.)

11.3 Circumstances under which you cannot reclaim duty on tobacco products returned to registered premises

Duty credit will not be given on returned products which are in saleable condition and which are intended for re-issue without undergoing recycling or repackaging. Such products cannot be returned to duty suspended stock in registered premises. This applies also to products that are returned for repair or replacement of external packaging (the ‘stock-case’, for example). Minor re-packing operations like this do not attract duty credit.

11.4 The records that you must keep of returned products

The following sentence and 5 bullets have the force of law

You must keep a full record of returned products showing for each brand:

the quantity (number) of cigarettes

the weight of other products

the date when duty was originally paid

the amount of duty paid

the method of disposal

These records must be preserved for a period of 6 years, or such lesser period as we may allow.

11.5 Special conditions that apply to the disposal of the returned product

Any fiscal marks carried by the products must be destroyed or permanently obliterated.

Responsibility for destruction of the goods remains with the manufacturer or importer. Methods of destruction include incineration, grinding or denaturing. It’s essential that all the product is destroyed or rendered unsmokeable. You should agree the particular destruction methods to be used and the notification procedure with us.

Destructions are subject to the same official controls and audits as the rest of the manufacturing and storage process. In addition to meeting our requirements for any authorised destruction, you must also be aware of your legal responsibilities under legislation dealing with the control of pollution and protection of the environment. Any such or similar concerns should be resolved with the appropriate authorities before you submit your proposed method of destruction for our approval.

11.6 How the repayment is calculated

Duty will be credited or repaid at the rates of duty in force at the times when the products were originally removed to home use as shown on the TP7, commercial dispatch document, import entry, W6 or W6D.

For cigars, hand-rolling tobacco, pipe tobacco, chewing tobacco and tobacco for heating, duty will be repaid on the net weight of the products returned to the registered premises, provided that this does not exceed the weight on which duty was originally paid.

For cigarettes the amount of repayment will be determined by the actual number of cigarettes returned to the registered premises and the duty applicable as determined by the retail-selling price or the MET whichever is appropriate. For cigars, hand-rolling tobacco, pipe tobacco, chewing tobacco and tobacco for heating, duty will be repaid on the net weight of the tobacco product, provided that this does not exceed the weight on which duty was originally paid.

If you cannot determine the date that returned goods were removed to home use you should contact us for advice.

12. Fiscal marks: information for manufacturers, importers and anyone concerned with the distribution or sale of tobacco products

12.1 When the fiscal marking requirements apply

If you manufacture, import, hold, move, or sell cigarettes or hand-rolling tobacco you’ll need to be aware of and comply with the fiscal marking requirements. You can find more details in this section, Annex 1 and Annex 2 of this notice.

12.2 The legislation that governs fiscal marks

The Tobacco Products Duty Act 1979 sets out the framework for fiscal marks. The detailed requirements of the scheme are contained in the Tobacco Products Regulations 2001 and this notice.

12.3 A fiscal mark

A fiscal mark is a mark that must be carried on ‘specified tobacco products’ indicating that UK duty has been paid. The specification of the fiscal mark for specified tobacco products manufactured in or imported into the UK before 20 May 2019 is contained in Annex 1.

In accordance with the revised Tobacco Products Directive (Directive 2014/40/EU of 3 April 2014) all unit packs of cigarettes and hand-rolling tobacco must carry unique identifier traceability codes and new security features from 20 May 2019. To accommodate these requirements, changes have been made to the position of the fiscal mark on specified tobacco products.

The specification of the fiscal mark for specified tobacco products, manufactured in or imported into the UK from 20 May 2019 is contained in Annex 2.

Specified tobacco products manufactured in or imported into the UK must carry a fiscal mark unless specifically excluded from the scheme.

Specified tobacco products that are required to carry a fiscal mark, which are held by a person who is a revenue trader, must carry a compliant fiscal mark irrespective of the date they were manufactured, imported or removed to home use.

12.4 ‘Specified tobacco products’

Specified tobacco products are those tobacco products listed in Regulation 21(2) of the Tobacco Products Regulations 2001. Those products are:

cigarettes

hand-rolling tobacco (with the exception of hand-rolling tobacco which is intended for retail sale in loose form and is supplied by the manufacturer or importer in packets containing 500 grams or more)

12.5 Tobacco products that are not specified tobacco products

The following tobacco products are not specified tobacco products and are not required to carry a fiscal mark:

cigars

cigarillos

hand-rolling tobacco which is intended for retail sale in loose form that is supplied by the manufacturer or importer in packets that each contain 500 grams or more

other smoking tobacco

Kautabak

tobacco for heating

herbal smoking products, for example, herbal cigarettes, herbal smoking mixtures for hand-rolling into cigarettes or any other tobacco products

12.6 Exceptions to the requirement that specified tobacco products must carry the fiscal mark

Under Regulation 23(3) of the Tobacco Products Regulations 2001, specified tobacco products that are not required to carry a fiscal mark must not carry a fiscal mark.

Specified tobacco products are not required to and must not carry a fiscal mark if they are for:

ships and aircraft stores

export

sale in export shops to travellers to third countries

and they are not delivered to home use or otherwise made available for home use.

Specified tobacco products are also not required to and must not carry a fiscal mark if they are:

imported for personal use and transported by them

for supply to entitled international organisations and diplomatic missions

for sale to visiting forces

and any conditions attaching to the relief from duty in those circumstances are complied with.

Specified tobacco products which have been removed to home use in the Isle of Man are not required to and must not carry a fiscal mark if:

excise duty has been paid on removal to home use in the Isle of Man

they carry a mark for fiscal purposes as required by the law in the Isle of Man

the excise duty paid in the Isle of Man has not been and will not be repaid, remitted or drawn back

Further information concerning tobacco products removed to or consigned from the Isle of Man can be found in paragraphs 12.18 to 12.20.

12.7 When the fiscal mark must be applied

Packs of cigarettes and hand-rolling tobacco which are manufactured in the UK and which are required to carry a fiscal mark must be marked when they’re packaged. In practice this will be before they leave the registered factory.

Packs of cigarettes and hand-rolling tobacco which are imported into the UK and which are required to carry a fiscal mark must be marked before they enter the UK. This includes packs of cigarettes and hand-rolling tobacco sent through the postal system which are intended for personal use.

12.8 Removing unmarked specified tobacco products from registered premises

Unmarked specified tobacco products may only be removed from registered premises for approved purposes. In most cases these are uses which do not involve the payment of duty. They are listed in Regulation 9(4) of the Tobacco Products Regulations 2001. In summary the approved purposes are:

removal to other registered premises

warehousing in an excise warehouse for any purpose other than home use

exportation, removal to the Isle of Man or shipment as stores

destruction or other disposal to the satisfaction of the Commissioners

removal to unregistered premises, after duty has been paid or accounted for, for the purpose of familiarisation, and demonstration to sales and other staff

removal to unregistered premises, after duty has been paid or accounted for, for the purpose of testing quality or testing products that are being developed

any other purpose (except home use) as we may permit

12.9 Removing imported marked specified tobacco products from registered premises without payment of duty

Specified tobacco products, which carry a fiscal mark and which are in registered premises, may be removed without payment of duty for the following purposes:

transfer from a registered factory to a registered store

transfer from a registered store to another registered store

destruction or disposal to the satisfaction of the commissioners

recycling or repackaging with the consent of the commissioners

You must also comply with any conditions attached to such duty free removals.

12.10 Removing marked product from an excise warehouse without payment of duty

Specified tobacco products, which carry a fiscal mark and are in an excise warehouse, may be removed without payment of duty for the following purposes:

removal to a registered store under duty-suspension arrangements

removal to another excise warehouse under duty-suspension arrangements

destruction or exportation following the obliteration or destruction of the fiscal mark to the satisfaction of the commissioners

12.11 Claiming drawback on marked product

Provided that you obliterate the fiscal mark to our satisfaction and meet the requirements set out in Excise Notice 207: excise duty drawback. See section 11.2 of Excise Notice 207 for differences from a normal export in relation to Northern Ireland.

12.12 The penalty for not marking products

Manufacturers or importers who remove to home use specified tobacco products that do not carry a compliant fiscal mark will be liable to forfeiture of the products in question and to a civil penalty.

12.13 Action if your pack mark does not comply with the specification for the fiscal mark

Packaging that does not comply with the fiscal mark specification will be non-compliant. The manufacturer or importer responsible for the non-compliant product will be liable to a civil penalty and the product in question will be liable to forfeiture.

12.14 Is it an offence to supply or sell unmarked specified tobacco products

It’s a criminal offence to possess, transport, display, sell, offer for sale or otherwise deal in unmarked products (that is, specified tobacco products that are required to carry a fiscal mark, but do not).

12.15 Overprinting or altering the fiscal mark

If you alter or overprint, or cause a mark to be altered or overprinted, you’ll be liable to a civil penalty and the product in question will be liable to forfeiture.

12.16 Allowing your premises to be used for the sale of unmarked specified tobacco products

It’s a criminal offence for the manager of premises to suffer the premises to be used for the sale of unmarked specified tobacco products that are required to carry a mark.

The term ‘suffer’ requires actual or constructive knowledge that the activity is taking place but does not require active connivance. For example, if you manage premises such as a public house, club, shop and you turn a blind eye to the fact that unmarked specified tobacco product is being sold on those premises, you’ll be guilty of an offence.

In this context a person is a manager of premises if they are:

entitled to control their use

entrusted with their management

in charge of them

This means that a person who merely lets premises on a commercial basis and does not exercise day-to-day control over those premises will not be guilty of an offence.

If convicted of the offence, you’ll be liable to a fine and the court may also make an order prohibiting the use of the premises in question for the sale of tobacco products for a period of up to 6 months. Failure to comply with such an order is a criminal offence.

12.17 Action for Registered Consignees or Temporary Registered Consignees (Northern

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