UK Tobacco Products Duty

Notice 476 Tobacco products duty
January 2014
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Foreword
This notice cancels and replaces Notice 476 (August 2012). Details of any
changes to the previous version can be found in paragraph 1.2 of this Notice.
1. General information
1.1 What is this Notice about?
This Notice is about tobacco products duty and the fiscal marking requirements for
tobacco products. It is primarily of interest to tobacco manufacturers and importers of
tobacco products.
This Notice deals with the:
registration of tobacco factories and stores
records and returns required for registered factories and stores
payment and repayment of tobacco products duty
destruction of tobacco products, and
requirements for the fiscal marking of cigarettes and hand-rolling
tobacco
1.2 What has changed?
This Notice has been updated to inform you of further changes in the treatment of
herbal smoking products.. These changes can be found in the following paragraphs
2.1, 2.2, 2.14, ,3.2, 3.3, 3.4, 4.3, 6.12, 12.1, 12.5, 12.6
Changes have also been made to the Helpline Contact phone numbers in
paragraphs 1.5, 2.4, 2.8, 2.23, 3.5, 6.9, 11.2, 13.5.
1.3 Who should read this Notice?
It is primarily intended for anyone who manufactures or imports tobacco products.
However, anyone holding, transporting, selling or dealing in tobacco products should
read section 12 and Annex 1.
1.4 What law covers this Notice?
The law specifically concerned with tobacco products duty and fiscal marks is the:
Tobacco Products Duty Act 1979 (as amended by the Finance
Act 2006)
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Tobacco Products Regulations 2001 (as amended by the
Tobacco Products (Amendment) Regulations 2006) and the
Tobacco Products and Excise Goods (Amendment) Regulations
2006 and
Tobacco Products (Descriptions of Products) Order 2003
The Excise goods (Holding, Movement and Duty Point)
Regulations 2010
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 contain a reference to the relevant law. Sometimes the law says that detailed
rules on a particular matter will be set out in a Notice published by the
Commissioners of HM Revenue & Customs, rather than in a Statutory Instrument.
Parts of this Notice contain certain requirements which are mandatory. They have
legal force and supplement the law. These parts are indicated by being highlighted in
boxes as having the force of law. They have the force of law by virtue of regulation
7(5) of the Tobacco Products Regulations 2001 unless some other provision is
mentioned as giving them that effect.
This Notice does not deal in any detail with procedures concerning imported tobacco
products, which are cleared at the place of importation, warehoused in an excise
warehouse or imported by Registered consignees or Temporary Registered
Consignees. If you import or warehouse tobacco products you should read:
Notice 196: Excise Goods: Authorisation of Warehousekeepers,
approval of premises;
Notice 197 Excise Goods: Receipt into and removal from an
excise warehouse of excise goods
Notice 203A: Registered Consignees;
Notice 204A: Temporary Registered Consignees; and
Notice 204B: Commercial Importers and Tax Representatives:
EU trade in duty-paid excise goods.
'Duty' means tobacco products duty unless other duties are named.
1.5 Who should I ask for advice?
If you do not already have existing formal arrangements for contacting HM Revenue
& Customs (HMRC) you should, in the first instance, contact the Helpline on Tel 0300
200 3700. If you have documents to lodge you should contact your nearest HMRC
office (see under 'HMRC' in your phone book).
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1.6 Who is responsible for the health labelling
and tar content of cigarettes?
These are matters dealt with by the Department of Health. Current Regulations for
which they are responsible include the Tobacco Products (Manufacture, Presentation
and Sale) (Safety) Regulations 2002.
These cover the health labelling requirements on tobacco packaging and the
maximum permitted yields of tar, nicotine and carbon monoxide. You can find further
information on the Department of Health website.
1.7 Do I have any special health and safety
duties towards your Officers?
The Health and Safety at Work etc. Act 1974 imposes general duties on employers
towards their employees and towards persons other than their employees. The latter
category of persons includes any of our Officers who may be visiting your premises
on official business. You must indicate any hazards which we may encounter during
the course of our official duties. If you are asked by one of our Officers to cease any
activity for the purposes of inspection, you must indicate any residual hazards which
may remain after you have ceased the particular activity.
1.8 How can I avoid paying penalties?
On 1 April 2010 we introduced new system of penalties for:
inaccuracies in tax returns and other documents;
failure to notify - when people fail to register for a tax, declare
taxable income or notify a new activity on which tax is due; and,
VAT and Excise wrongdoing.
Inaccuracy penalty
We can charge a penalty if your return or other tax documents are inaccurate and as
a result you do not pay enough tax or if you do not tell us that a tax assessment we
have sent you is too low. We will not penalise you if you take reasonable care to get
your tax right. Taking reasonable care includes:
keeping accurate records to make sure your tax returns are
correct;
checking what the correct position is when you don't understand
something; and
telling us promptly about any error you discover in a tax return or
document after you've sent it
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Failure to notify penalty
We can apply a penalty if you don't tell us at the right time that:
you are liable to tax because your new business has made a
profit;
your business' turnover has reached the VAT registration
threshold;
you sell an asset and make a capital gain on which tax should be
paid;
you start a type of business that is required to register with us -
for example if you begin manufacturing tobacco products; or
your circumstances change in another way that affects your tax
position.
VAT and Excise wrongdoing penalties
We will issue a wrongdoing penalty where a person:
issues an invoice that includes VAT which they are not entitled to
charge;
handles goods on which excise duty has not been paid or
deferred;
uses a product in a way that means more excise duty should
have been paid; or
supplies a product at a lower rate of excise duty knowing that it
will be used in a way that means a higher rate of excise duty
should be paid.
This penalty applies to anyone registered for VAT or excise purposes, anyone who
should be registered to pay VAT or excise duties and to other members of the
general public.
Calculation of penalties
The penalty will be a percentage of the potential lost revenue, such as the amount of
duty on any tobacco products manufactured in premises which have not been
properly registered. The percentage used will depend on whether the wrongdoing
was:
deliberate and concealed;
deliberate but not concealed; or
not deliberate.
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The penalty may then be reduced to take account of whether, and to what extent,
you tried to make us aware of the wrongdoing. The reduction depends on:
whether the disclosure is unprompted or prompted; and
the quality of the disclosure.
A disclosure is unprompted if you tell us when you have no reason to believe that we
have discovered or are about to discover the wrongdoing.
Further information for taxpayers
For further information on penalties please see Take care to avoid a penalty.
2. Liability to/payment of duty
2.1 What goods bear tobacco products duty?
The following goods are all liable to tobacco products duty if they are made wholly or
partly from tobacco or from any substance used as a substitute for tobacco:
cigarettes
cigars
hand-rolling tobacco
other smoking tobacco (which includes pipe tobacco), and
chewing tobacco.
For the purposes of this notice from 1 January 2014 all references to tobacco
products in this notice includes herbal smoking products.
Duty is not charged on nasal snuff. Oral snuff is not liable to tobacco products duty
but its sale in the UK is prohibited under the Tobacco for Oral Use (Safety)
Regulations 1992.
Cigarette rag and expanded tobacco which can be smoked without further
processing are also liable to duty if they pass a duty point (see paragraph 2.17).
You can find detailed descriptions of all of these products in the glossary.
The duty status of herbal smoking products. changes on 1 January 2014. Herbal
smoking products that are imported into, or manufactured in the UK from 1 January
2014 will be liable to tobacco products duty. These products will be treated for tax
purposes as if they contained tobacco, unless they are licensed to be used
exclusively for medical purposes.
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2.2 What products will be affected by the
change?
The change applies to the following products:
herbal cigarettes
herbal pipe mixtures
herbal water pipe (herbal shisha containing no tobacco) and
herbal smoking mixtures for hand rolling into cigarettes
The above list provides examples of the type of products that are affected by the
change in the tax status of herbal smoking products that come into effect 1 January
2014. It is not an exhaustive list and other products could be affected by the
changes.
2.3 How is the duty controlled?
Anyone manufacturing, importing or storing tobacco products in duty-suspension
must comply with certain legal requirements and directions made by the
Commissioners of HMRC. The following requirements are central to the control and
collection of tobacco products duty:
tobacco products may be manufactured only in registered
factories
UK manufactured tobacco products intended for home use may
be stored, without payment of duty, only in a registered store
UK manufactured tobacco products intended for export or other
duty free purpose may be stored, without payment of duty, only
in a registered store or an excise warehouse
imported tobacco products may be stored, without payment of
excise duty, in a registered store or an excise warehouse, and
specified tobacco products intended for home use must bear a
fiscal mark. (See section 12 and Annex 1.)
The rest of this Notice sets out in detail the requirements to be observed, particularly
in respect of registered premises. These requirements may sometimes be
supplemented or varied as necessary to secure the revenue or to reflect a trader's
particular circumstances. Where this happens, we will notify you in writing. Notice
197: Excise Goods: Receipt into and removal from an excise warehouse of excise
goods, sets out the requirements and conditions for the receipt and holding of
tobacco products in excise warehouses.
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2.4 How is the duty on cigarettes calculated?
The duty on cigarettes has two elements:
an ad valorem component which is a percentage of the retail
price, and
a specific component which is a set amount of money per 1,000
cigarettes.
The current rates of duty are shown in Volume 1, Part 12 of the Tariff (see glossary).
They can also be obtained from the Helpline on Tel 0300 200 3700 or from our
website hmrc.gov.uk.
2.5 What is meant by the 'retail' price?
The retail price is usually taken as the manufacturer's or importer's recommended
retail selling price in force at the time the cigarettes become chargeable with duty.
That price must include all duties and taxes. No deduction from the price may be
made for:
any token, coupon, card, etc., in a packet, or
any special offer or reduction unless this applies to all cigarettes
of that description and we are satisfied that it constitutes a
genuine change in the recommended selling price.
If, at the time they are removed to home use, the cigarettes bear a flashed price
which is higher than the current recommended retail price, duty must be calculated
and paid on the basis of the higher 'flash marked' price. If there is no recommended
retail price, duty must be calculated on the highest retail price at which cigarettes of
that description are normally sold by retail in the UK. If you manufacture or import a
brand of cigarettes which do not have a recommended retail price, you should
contact us for advice.
2.6 On what price is the ad valorem element of
the duty based if a brand of cigarettes is sold in
more than one pack size?
The duty is normally based on the retail price for packets of 20 cigarettes. A brand
may, however, also be sold in packets containing a different number of cigarettes (for
example, vending packets). In such a case the ad valorem element of the duty is still
calculated by reference to the retail price for 20 cigarettes. The retail price for a
standard packet of 20 cigarettes of the brand in question is applied, pro rata, to the
number of cigarettes in the non-standard packet. If a brand of cigarettes is not sold in
packets of 20 you should contact us for advice.
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2.7 Does the length of a cigarette affect the
duty?
Any cigarette more than 8 centimetres (cm) long (excluding filter or mouthpiece) is
treated for duty purposes as though the first 8 cm of it, each 3 cm portion of the
remainder of it and the remaining portion of it (if any) were a separate cigarette. For
example, if a cigarette is 12 cm long (excluding filter or mouthpiece) it is to be
regarded as three cigarettes (one 8 cm cigarette, one 3 cm cigarette and one 1 cm
cigarette). The duty payable is reckoned by taking the current percentage of the retail
price in the normal way but calculating the specific duty on the equivalent of three
cigarettes.
2.8 What brand, price and other information am
I required to provide?
Regulation 15 of the Tobacco Products Regulations 2001 requires both
manufacturers and importers of tobacco products to provide HMRC with certain
information about their brands. The following list details the information that you are
required to provide but is not a reproduction of Regulation 15. You must provide the
following:
a list of the brand names of every tobacco product that you
manufacture or import
the retail pack sizes (that is, number of cigarettes per packet, net
weight for hand-rolling tobacco and other smoking tobacco, and
both the number per pack and net weight for cigars) for each
brand
the retail price that you recommend for each brand, and
details of any brand and/or pack of tobacco product that you
manufacture or import and for which you do not recommend a
retail-selling price.
You must advise any changes, deletions or additions to that list or details as soon as
possible and always before the changes or additions take effect. We would normally
expect you to provide this information in the form of your recommended price list. If
you do not have a recommended price list then you can forward the information to us
on letter headed paper. Manufacturers should, as part of the premises registration
procedure, make arrangements to supply this information to us at the relevant time.
Importers can forward the information to us on letter headed paper. Pricing
information should be sent to:
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HM Revenue & Customs
Tobacco Team
Indirect Tax
3W Ralli Quays
3 Stanley Street
Salford
M60 9LA
2.9 How is the duty on other tobacco products
calculated?
For all tobacco products, except cigarettes, the duty is based on the net weight of the
whole product. The current rates of duty are shown in Volume 1, Part 12 of the Tariff.
They can also be obtained from the Helpline on Tel 0300 200 3700 or from our
website.
2.10 Must private individuals pay duty on
tobacco products made from tobacco which
they grow themselves?
Yes. A private individual must pay the duty on any tobacco products that they make
from tobacco which they have grown. This applies whether the tobacco products are
intended for sale or solely for the growers own consumption. Anyone intending to
manufacture tobacco products must comply with the conditions set out in this Notice.
You must register the premises which you use to make tobacco and complete form
TP7A to account for all tobacco products that you have manufactured for your own
consumption and on which duty is due.
2.11 Must I pay duty on tobacco products
which I have made myself from raw tobacco
leaf I have purchased?
Yes. You must pay the duty on any tobacco products that you make from
unprocessed tobacco which you have purchased. This applies whether the tobacco
products are intended for sale or solely for your own consumption. Anyone intending
to manufacture tobacco products must comply with the conditions set out in this
Notice. You should contact us using the contact information in paragraph 1.5 of the
Notice before you begin manufacturing.
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2.12 Can I sell hand-rolling tobacco and
cigarettes to my customers and let them use
my machinery to make cigarettes?
We consider any production of cigarettes, other than where a hand-held device is
used to make single cigarettes, to be manufacturing. Any premises where cigarettes
are produced in this way are subject to the conditions set out in this Notice, even if
tobacco products duty has already been paid on the tobacco being used. If you are
considering starting a business which operates in this way, you should contact us
using the contact information in paragraph 1.5 of this Notice before you begin.
2.13 Can I sell raw tobacco to my customers
so that they can make their own tobacco
products?
Depending on the exact nature of the tobacco you are selling, it may be liable to
tobacco products duty. Additionally, if your customers are manufacturing tobacco
products, the premises they are using are subject to the conditions set out in this
Notice. If you are considering starting a business in this way, you should contact us
using the contact information in paragraph 1.5 of this Notice before you begin.
2.14 Must I pay duty on tobacco products
used in scientific or technical research?
No. Provided that you meet certain conditions you do not have to pay duty on
tobacco products used in, for example, scientific or medical research or other
experimental work involving tobacco products. If you wish to use tobacco products
without paying duty, you must apply in writing to HMRC well before you intend to
obtain the tobacco products concerned. (You can find information on how to contact
us in paragraph 1.5 of this notice.) Your application must include details of:
the tobacco products involved
the purpose of the research or experiment, and
the premises to be used.
If we approve your application we will advise you in writing of:
any special conditions to be met
the records to be kept, and
any financial security that may be required.
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2.15 Must I pay duty on herbal smoking
products that are used exclusively for medical
purposes?
No. Provided your herbal smoking products are granted a UK marketing licence from
the Medical and Healthcare Products Regulatory Agency (MHRA) any herbal
smoking products that are used exclusively for medical purposes are exempt from
tobacco products duty.
2.16 Must I pay duty on samples drawn for
test by official bodies?
No. Duty is not payable on samples of tobacco products drawn in registered
premises for tar, nicotine or other tests required by the Department of Health. You
can draw samples in similar quantities without payment of duty for use in your own
parallel tests on the premises, provided that the conditions in paragraph 2.12 are
met. Duty is not payable on samples drawn for HMRC purposes.
2.17 Must I pay duty on samples drawn for
production or quality control?
No. You can draw samples of chargeable products free of duty for production control
purposes in the factory. You should apply in writing to us stating your intentions. You
must then comply with the conditions we set. In particular:
you must give prior notice
quantities must be limited to those essential for the tests
the tests must relate to commercial production or quality control
people must not smoke the products
samples must not be sold, given away or used for any
unauthorised purpose
we must have access to the places to which the samples are
removed and where the tests are conducted, and
samples not used up in the tests must be returned to the
production line or destroyed. (You can find further information on
destructions in paragraph 11.5.)
These conditions will be imposed under powers granted to the Commissioners by
paragraph 2(2) of the Tobacco Products Duty Act 1979 and can be the subject of an
appeal if you disagree. (See section 13.)
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2.18 Is tobacco refuse liable to duty?
While tobacco refuse remains smokeable it is liable to duty and subject to official
control. Our interest in the refuse ceases when we are satisfied that the refuse has
been rendered unsmokeable. Tobacco products which become unfit for sale prior to
removal from registered premises may be treated in the same way as other tobacco
refuse and sent for destruction (see paragraph 11.5.)
2.19 What should I do if I suspect that a
brand of pipe tobacco that I manufacture or
import is being used for making into
cigarettes?
The definition of hand-rolling tobacco in article 6 of the Tobacco Products
(Description of Products) Order 2003 includes tobacco 'that is of a kind used for
making into cigarettes'. Pipe tobacco used for making cigarettes could attract duty at
the rate appropriate for hand-rolling tobacco. If you know or suspect that any of your
pipe tobacco is being used in this way, you should contact us to discuss the situation.
(You can find information on how to contact us in paragraph 1.5 of this Notice.)
We will investigate where we suspect that a brand of pipe tobacco is being used for
making into cigarettes, even if it is being sold as pipe tobacco and meets the particle
width criteria for pipe tobacco (see definitions in the glossary at the end of this
Notice). If we consider that the evidence of use renders the tobacco liable to duty at
the hand-rolling rate, we will discuss the matter with you as the manufacturer or
importer of the brand concerned. We may then advise you that the duty on future
removals/clearances of that brand should be paid at the rate appropriate for hand-
rolling tobacco.
2.20 When does the product become liable
to tobacco products duty?
Liability to the duty arises when the tobacco products:
enter the UK, or
reach a smokeable condition in the course of manufacture
(whether or not they have been packaged or entered into the
production account).
You are potentially liable to pay the duty on any products being processed, stored or
transported in a duty-free regime.
Tobacco which can be smoked without further industrial processing is considered to
be smokeable, even if it is not considered suitable for retail sale. This includes
cigarette rag and expanded tobacco.
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2.21 When must the duty be paid?
Regulation 14 of the Tobacco Products Regulations 2001 requires that the duty be
paid at or before the excise duty point, unless deferment arrangements apply.
Further details on duty deferment may be found at section 10.
2.22 What are the excise duty points for
tobacco products?
The excise duty points for tobacco products are set out in the Excise Goods (Holding,
Movement and Duty Point) Regulations 2010. The duty points which are most
relevant to tobacco manufacturing are set out below:
There is an excise duty point at the time when tobacco products are released for
consumption in the UK. This includes where the goods:
leave a duty suspension arrangement (e.g. removal from a
registered store);
are held outside a duty suspension arrangement without UK
excise duty having been paid, relieved, remitted or deferred
under a duty deferment arrangement; or
are produced outside a duty suspension arrangement.
This is not an exhaustive list. Importers of tobacco products can find more
information about the duty points for imported excise goods in the Notices referred to
in section 1.4.
Where duty suspension arrangements do not apply to chewing tobacco which is
imported into the UK, having been consigned from another Member State, the excise
duty point is the time the chewing tobacco is received by the importer, owner or other
person beneficially interested in it.
If tobacco products are relieved from payment of duty and there is a contravention of
any conditions attaching to that relief, the duty point is either the time of that
contravention or (if that time cannot be readily ascertained) the time when that
contravention first came to the attention of the Commissioners.
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2.23 What happens when the rate of duty
changes?
If the rate of duty changes, the new rate will apply to any product which passes the
duty point when or after the new rate comes into effect. Tobacco product which is
removed from a registered store after 11.59 am on a day upon which the duty rate is
increased, will be deemed to have been removed after the increase took effect.
Similarly, tobacco product which is removed from an excise warehouse after 11.59
am on a day upon which the duty rate is increased, will be deemed to have been
removed after the increase took effect. Where shortages of tobacco products cannot
be satisfactorily explained, duty must be paid at the rate in force when the shortage
was first discovered.
2.24 When must I account for and pay duty
on tobacco products imported from outside the
EU?
Tobacco products duty, together with any customs duty and import VAT, is payable
at the time of importation unless the goods are:
removed from the place of importation to registered premises
(see paragraph 8.11)
removed from the place of importation to an excise warehouse
(see Notice 197: Excise Goods: Receipt into and removal from
an excise warehouse of excise goods, for details) or
imported under any other duty-suspension or duty free regime.
You can find information on import procedures, and how to pay any duties and VAT
due, in the Tariff, by contacting our Helpline on Tel 0300 200 3700 or from our
website.
2.25 Who is liable to pay the duty?
Where tobacco products are removed from a registered store, the manufacturer who
occupies the store is liable to pay the duty. In the event of an irregular removal from a
registered store, the person liable to pay the duty is the occupier of the registered
store but any other person involved in that departure is jointly and severally liable to
pay. Importers of tobacco products can find more information about who is liable to
pay duty at the duty points for imported excise goods in the Notices referred to in
section 1.4.
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3. How do I classify unusual tobacco
products?
This Notice is primarily aimed at the manufacture of mainstream tobacco products,
namely cigarettes, cigars, hand-rolling tobacco, other smoking tobacco and chewing
tobacco. However, new products, outside the mainstream, are increasingly entering
the UK market. The aim of this section is to highlight those products and advise on
their treatment for duty purposes.
3.1 What is the relevant law?
Many unusual tobacco products are imported into the UK rather than being
manufactured here. Often when these goods are imported the Customs Tariff is
consulted to categorise the goods and calculate any customs duty which may be
payable. The Tariff is an internationally agreed system of naming products and
although it may give an indication of whether excise duty is payable it does not
dictate whether excise duty is due.
Tobacco products duty is charged by Section 2 of the Tobacco Products Duty Act
1979. The products which are liable to duty are listed in section 1 and further defined
in the Tobacco Products (Descriptions of Products Order) 2003.
3.2 What other tobacco products are liable to
duty?
The table below is not exhaustive but shows some of the products that might need
specific clarification in terms of liability to tobacco products duty.
Name Description Treated as Comments
Beedies/bidis Roughly made rolls
of tobacco
Cigarettes
Blunt wraps Flavoured sheets of
reconstituted
tobacco
Other smoking
tobacco

Gutkha Chewing mixture
made from tobacco,
nuts, spices etc.
Chewing tobacco Known by many
different names, for
example, tulsi mix,
paan etc.
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Shisha Tobacco mixed with
molasses, fruit,
glycerine, etc. Note
From 1 January
2014 this definition
includes herbal
shisha (non tobacco
shisha).
Other smoking
tobacco
Known by many
different names but
made for smoking in
a water pipe.
Snus (oral snuff) Tobacco granules
and flavourings,
designed to be
sucked, in small
bags or loose.
This product is
currently subject to
a ban on sale in
most European
countries including
the UK.
If a product contains tobacco or herbal smoking mixtures and is smoked or chewed it
is liable to tobacco products duty.
3.3 How is tobacco products duty charged?
With the exception of cigarettes, tobacco products are subject to duty according to
the net weight of the product, that is, the product without its packaging. The rate of
duty is determined by the classification of the product. Most non-mainstream
products will be liable to the rate of duty for other smoking tobacco or chewing
tobacco. The duty is applied to the net weight of the whole product, not just the
tobacco element. Products made wholly or partly from tobacco, or any substance
used as a substitute for tobacco, are liable to duty. From the 1 January 2014 herbal
smoking products that do not contain tobacco will also be liable to tobacco products
duty in the same way and at the same rate as their tobacco equivalents.
3.4 Are there any tobacco products not liable
to duty?
Nasal snuff is not subject to tobacco products duty in the UK.
From 1 January 2014 herbal smoking products that are used exclusively for medical
purposes and covered by a licence granted by the Medical and Healthcare Products
Regulatory Agency (MHRA) are exempt from tobacco products duty.
If you are in any doubt about these products and their liability to duty you should
contact us and provide full details.
3.5 Who should I contact for more information?
If you wish to manufacture or import tobacco products in the UK and are unsure
about the liability please contact the Helpline on Tel 0300 200 3700.
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4. Registered premises general information
4.1 What are registered premises?
Premises used for the manufacture or safe storage of tobacco products must be
registered under Regulation 4 or 5 of the Tobacco Products Regulations 2001.
Registered premises is the collective term used to describe both registered factories
and registered stores.
Registered factories and stores are covered in more detail in sections 4 and 5. The
section covers general information which applies to both types of registered
premises.
4.2 How do I apply for registration?
If you wish to open a new tobacco factory or store you should write to us. If you
already manufacture tobacco products in the UK you will have an established contact
point. If you are opening manufacturing premises for the first time your first point of
contact should be:
National Registration Unit
Portcullis House
21 India Street
Glasgow
Strathclyde
G2 4PZ.
You must include the following information in your letter:
the address, purpose, and intended production or storage
capacity, of the premises
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)
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a statement of whether or not you wish to break bulk in the
registered store (see paragraph 6.8), and
a request, if appropriate, that the registered store be approved
for 'import account' (see paragraph 8.11).
Once we are satisfied that the required conditions (see paragraph 4.4) have been
met you will 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 Do I need to apply to register premises for
the manufacture or safe storage of herbal
smoking products?
Yes. From 1 January 2014 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
UK manufactured herbal smoking products on which tobacco
products duty has not been paid can only be stored in a
registered store
UK manufactured herbal smoking products cannot be stored in
your factory for more than one day, which is why you need to
register a separate store.
If you are not already registered as a factory/store you must write to the National
Registration Unit,(NRU) see paragraph 4.2 for address details. Make sure you write
to us well in advance before the 1 January 2014 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 are already registered as a
factory/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 NRU 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 NRU to
become a registered tobacco factory/store.
Once we are satisfied that the required conditions (see paragraph 4.5 and 4.6) have
been met you will be issued with a registration letter. The registration letter will
contain details of the premises registered and any particular conditions applying to
those premises.
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4.4 Can HMRC revoke the registration of my
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, or
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 will normally give you not less than three months
notice. However, if, in exceptional circumstances, we consider it necessary for the
protection of the revenue, we may give less than three months notice.
4.5 What conditions 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 must be able to provide any financial security (for example, a
guarantee) which we may require (see section 7)
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your records and accounting systems must be adequate and
acceptable to us and should include
the arrangements for submitting the TP7 and accounting for
duty (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. Please see
para 1.8 for more details
4.6 What conditions 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, and
all tobacco products deposited in a registered store must be
produced without delay on request by us.
The following rule has the force of law
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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 does 'occupied' mean?
We consider premises to be occupied by a manufacturer if:
they are 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, and
the manufacturer gives any premises guarantee that may be
required.
4.8 What physical area does the registration of
a factory or store cover?
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 is 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 Do registered premises 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 are 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 of this Notice.
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4.10 What conditions apply to the use of
computer records for stock control and/or
accounting purposes?
Specific software packages are not endorsed by HMRC. Your obligations regarding
stock control, duty payment, etc., 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 auditors report being made available to us)
adequate security, fallback and recovery systems, and
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,
and
allocate a unique password to us which will allow the system to
be accessed on a 'read only' basis.
Please remember that additional conditions apply to 'electronic removal' which is
dealt with in section 9.
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4.11 What notification must I give if I want to
alter or extend the structure of my registered
premises, the security arrangements or
working hours?
Unless you already have alternative arrangements in place with us, you must write to
the National Registration Unit in Glasgow (the full address is at paragraph 4.2) 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 seven 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 When can I receive imported tobacco
products into my registered premises without
payment of duty?
You may receive imported tobacco products, from other EU Member States or third
countries, 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 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 Notice 197: Excise Goods: Receipt into and
removal from an excise warehouse of excise goods, for details.)
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, or
any other place, including registered premises, which has been
approved for this purpose.
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4.13 What are the procedures for exports of
tobacco products from registered premises to
other Member States?
Current procedures and instructions for consigning goods to other EU Member
States are contained in Notice 197: Excise Goods: Receipt into and removal from an
excise warehouse of excise goods. From 1 January 2014 the same rules apply to
herbal smoking products.
4.14 What are the procedures for exports
from registered premises to countries outside
the EU?
Full details for exports to destinations outside the EU are contained in Notice 197:
Excise Goods: Receipt into and removal from an excise warehouse of excise goods.
From 1 January 2014 the same rules apply to herbal smoking products.
4.15 Can dispatches of goods to other EU
Member States from registered premises be
consolidated prior to leaving the UK?
Yes, provided that the conditions in Notice 197: Excise Goods: Receipt into and
removal from an excise warehouse of excise goods, are satisfied. Those conditions,
applying at the date of this Notice, are that:
the movement takes place under a single transport contract for
the goods
a printed version of the electronic accompanying document
(eAD) or commercial document containing the Administrative
Reference Code (ARC), a Fallback Accompanying Document
(FAD) where EMCS is not available or other required movement
documentation must always accompany the goods to which they
relate;
the journey time stated on the relevant accompanying
documentation allows for the groupage process. There can be no
storage at the premises where the consolidation takes place;
the movement is not unduly delayed by groupage
additional commercial documentation covers the movement of
the goods from the warehouse to the non-approved premises
the transporter notifies the consignor of any identified losses, and
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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 should always check the latest edition of Notice 197: Excise Goods: Receipt into
and removal from an excise warehouse of excise goods, in case there are any
changes to the requirements listed above.
4.16 Can removals from registered
premises, for export to non-EU countries, be
consolidated at unauthorised premises within
the UK?
The same general principles apply as for exports from excise warehouses (see
Notice 197: Excise Goods: 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, and
you must notify us of any losses identified at groupage.
You should make a written formal request to us for this facility.
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5. Registered factories
5.1 Do I have to register my 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. Please see para 1.8.
5.2 Can I store tobacco products in my
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 Can I remove tobacco products direct from
my registered factory to home use?
Subject to any fiscal marking (see section 12 and Annex 1) 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 What is 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
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6. Registered stores
6.1 What storage premises 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, and
covered by your accounting system using documentation and an
audit trail acceptable to us.
6.2 Who can apply 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 Will you register, as a store, storage
facilities which I lease rather than own?
Yes. 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 and
manufacturer gives any premises guarantee that may be
required.
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6.4 Can part of an excise warehouse also be
registered as a store?
No. 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 is 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 is 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, and
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 Can I store my 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.
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6.6 Are there other conditions that apply to the
registration of 'open air' stores as described in
paragraph 4.9?
Yes. 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 National Registration Unit
the premises to be registered as an open air store must be on
land that is 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 three 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 or it
any fence must consist of a heavy gauge metal grid/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/fence if that is higher than three
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
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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/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, and
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 Can I re-pack tobacco products in a
registered store?
Yes. 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.
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6.8 What does 'breaking bulk' in a registered
store mean?
'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 have 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 will 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 Must I put imported tobacco products into
my registered store?
No. 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 or by Registered Consignees etc., you should read the
Notices detailed in section 1.4 or consult the Helpline on 0300 200 3700.
6.10 Can I store 'innocent goods' (goods
that are not subject to excise duty) in my
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
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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 stores (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 or import/acquisition VAT due on the innocent
goods must be paid or accounted for before the goods enter the
registered store
you will not be permitted to store other exciseable goods (goods
containing alcohol or oil products) in your registered store, and
the storage of innocent goods within registered factories will not
be permitted.
6.11 Can I receive back into my registered
store tobacco product that I inadvertently
removed to an excise warehouse?
Yes, 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, and
you have retained ownership of the goods, or take ownership of
the goods before you receive them back into your registered
store.
6.12 When can I remove tobacco products
from my registered store without payment of
duty?
Subject to any fiscal marking (see section 12 and Annex 1) or other requirements,
you may remove tobacco products from your registered store without payment of
duty for any of the following purposes:
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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, or
such other purpose (except home use) as the Commissioners
may permit.
You 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 Can I put tobacco products
manufactured by other UK manufacturers in my
registered store?
Yes. You can store tobacco products which were produced by another manufacturer
in your registered store provided that you take ownership of them.
6.14 Can I, as a wholesaler or retailer, store
UK manufactured tobacco products in duty
suspension?
No. 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.
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7. Security physical and financial:
information for manufacturers
7.1 What are my responsibilities for the
physical security of my registered premises?
You are 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 is first made into a smokeable product 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 are 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, and
illicit removal is a revenue offence for which they may be
prosecuted.
Our warning Notice 50 is available for display throughout your premises but you can
use your own form of notice if it carries a similar warning. You can obtain copies of
Notice 50 by contacting us.
7.2 Do I need to provide financial security?
It is 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, and
products used for research or experiment in approved premises.
7.3 Can you enter and inspect registered
premises?
Our Officers have powers:
of entry to your premises at any reasonable hour
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to inspect vehicles on, entering or leaving your premises
to require the production of documents relating to the tobacco
products, and
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 What records of materials must I keep for a
registered factory?
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 six years, or such lesser period as
we may allow.
8.2 What record of production must I keep 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.
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For each tobacco product the Production Account must show:
the quantity produced
the type, brand and size of retail packet, and
the 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 six years,
unless we allow otherwise.
8.3 What record of materials reconciliation
must I keep?
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 three months. Your own
reconciliation procedures will normally form the basis for the statement/return and will
be subject to audits and checks by us.
8.4 What records must I keep 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.
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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, and
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 six years, or such lesser period as we may
allow.
8.5 What accounts and records must I keep 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.
we may allow.
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, and
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.
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8.6 What records must I maintain concerning
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 What return must I make if I 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. 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 What returns or records must I, as the
occupier make or keep for tobacco products
removed without payment of duty from
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.
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
Manufacturers own records and commercial
documentation required instead of a return
Exports (including
consignments to other EU
Member States)
Store or factory records showing removal. (See
paragraphs 8.4 and 8.5)
Consignment note
Invoices
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Removals to the Isle of Man Consignment note
Invoices
Destruction or recycling of
damaged/unwanted/unusable
stock. (This does not include
customer returns see
section 10 below)
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
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)
Consignment note
Invoices
Removals to other registered
premises (that is, stores or
factories)
Consignment note
(Please 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
Consignment note
Supply to a person
authorised to receive duty
free tobacco products for the
purpose of testing, research
or experiment
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)
Consignment note
Consignment note for returning goods
Store records showing receipt back into the
dispatching store (See paragraph 8.6)
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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 six 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.
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), and
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 What should I do about stock
discrepancies?
You are 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 are
potentially liable to pay duty on:
any deficiencies found in the physical stock, and/or
any surplus quantities not properly recorded in your stock
accounts.
8.10 Can I offset 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.
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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, and
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 What is the procedure for receiving
tobacco products imported from outside the
EU?
The procedures are the same as those shown in Notice 197: Excise Goods: 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, and
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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 is 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 please
see Notice 197.
9. Electronic removal in registered stores:
9.1 What is 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, and
permit the continued storage of such duty-paid tobacco products
within the registered store.
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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/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 How do I apply for approval to operate
electronic removal in my registered store?
You must apply to us for approval to operate electronic removal in a particular store.
Before we grant approval, we will 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 What does my computer system have to be
capable of?
We will 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, and
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.
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9.4 Can I use both physical removal and
electronic removal in the same registered
store?
No. 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 What are the rules on 'breaking bulk' in a
store where I operate electronic removal?
In order to operate a break bulk/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 How long do records of electronic removals
have to be kept?
The records required must be preserved for a period of six 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 Notice 206 Revenue traders records
for further details.
9.7 What should I do 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.
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9.8 Do any special conditions apply on Budget
Day?
Yes. 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 11.59 am 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
2.18.)
10. Duty payment and duty deferment:
10.1 How do I pay the duty?
Unless you are 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 What is 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 two
weeks after the end of the accounting period. Full details can be found in Notice 101:
Deferring duty, VAT and other charges.
10.3 What is the 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 must I 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 will have to pay by some
other means. We will 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.
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10.5 How do I apply 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. Notice
702: Imports has additional information about deferral of VAT. Notice 232: Customs
warehousing also gives guidance on deferment of customs duty.
When you return the completed forms, please make it clear that you are seeking
approval for deferment of tobacco products duty on tobacco products removed from
registered premises and quote 'Notice 476'.
10.6 What financial security must I give?
You will normally 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 (for
example, a guarantee to cover the excise duty on tobacco products moving between
EU Member States).
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 will have to provide security for the first 5
million plus 10 per cent 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 per cent 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 Am I able to defer payments of excise
duty without a guarantee?
Yes. Under the Excise Payment Security System (EPSS) you can apply for
authorisation to defer payments of excise duty without providing a guarantee. If you
are 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.
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10.8 What is the duty deferment procedure
each month?
You request deferment on the duty return (form TP7). You should complete two
copies of the return with details of the duty liability in the agreed accounting period
and present it to us within the agreed time limit. This will normally be within four
working days of the end of the calendar month. Before each payment day you will
receive from our Central Deferment Office an advice of the amount that will be
debited on payment day.
10.9 What happens if I exceed my 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 are refused deferment
facilities, either permanently or for the remainder of a month in which you exceed
your guarantee limit, you will be allowed to remove tobacco products only against
pre-payment of the duty in cash or by guaranteed cheque on a daily basis. That is
why it is 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,
and
tell us when 90 per cent of the guarantee limit for the calendar
month has been exhausted.
10.10 Must I give notice of any changed
circumstances?
Yes. 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, or
you wish to make any other change in the details declared in
your application for deferment approval.
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11. Repayment/offsetting of duty on customer
returns
11.1 Can I, as a manufacturer, reclaim 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 will 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, or
destroyed by a method acceptable to us, and
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 three years before the date of the claim.
11.2 Can I, as an importer, reclaim 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 Notice 207: Excise duty:
Drawback or from the Helpline on Tel 0300 200 3700. It is a condition of drawback is
that any fiscal marks carried by the tobacco products are obliterated or destroyed
before a claim is made. (See section 12 and Annex 1 for more information.)
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11.3 Under what circumstances can I not
reclaim duty on tobacco products returned to
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 What records must I keep of returned
products?
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 and
the method of disposal.
we may allow.
11.5 Do any special conditions apply to the
disposal of the returned product?
Yes. 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 is essential that
all the product is destroyed or rendered unsmokeable. You should agree the
particular destruction method(s) 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.
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11.6 How is the repayment calculated?
Duty will be credited or repaid at the rate(s) of duty in force at the time(s) when the
products were originally removed to home use as shown on the TP7, commercial
dispatch document, import entry or W6/W6D.
For cigars, hand-rolling tobacco, pipe tobacco, and chewing tobacco 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 by the retail-selling price in force
for that brand at the time when they were originally removed to home use. For cigars,
hand-rolling tobacco, pipe tobacco and chewing tobacco 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 Do the fiscal marking requirements
apply to me?
If you manufacture, import, hold, move, or sell cigarettes or hand-rolling tobacco you
will need to be aware of and comply with the fiscal marking requirements. You can
find more details in this section and Annex 1 of this notice.
12.2 What legislation 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 What is a fiscal mark?
A fiscal mark is a mark that must be carried on 'specified tobacco products' indicating
that UK duty has been paid.
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The specification of the fiscal mark is contained in Annex 1 of this Notice. Annex 1
contains two specifications for the fiscal mark on packets of HRT. HRT packs
produced on or after 1 October 2008 must bear a mark which complies with the
positioning requirements set out in sections 8, 9 or 10 of the annex as appropriate.
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 and 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 What are '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, and
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 What tobacco products 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
chewing tobacco and
Herbal smoking products, for example, herbal cigarettes, herbal
smoking mixtures for hand rolling into cigarettes etc.
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12.6 Are there any 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
for export, or
for 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
for supply to entitled international organisations and diplomatic
missions, or
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, and
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 - 12.20.
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12.7 When must the fiscal mark 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 are 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.
12.8 Can I remove 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, or
any other purpose (except home use) as we may permit.
12.9 Can I remove 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
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destruction or disposal to the satisfaction of the Commissioners,
or
recycling or repackaging with the consent of the Commissioners.
You must also comply with any conditions attached to such duty-free removals.
12.10 Can I remove 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, or
destruction or exportation following the obliteration or destruction
of the fiscal mark to the satisfaction of the Commissioners.
12.11 Can I claim drawback on marked
product?
Yes, provided that you obliterate the fiscal mark to our satisfaction and meet the
requirements set out in Notice 207: Excise Duty: Drawback.
12.12 What is 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 What happens if my 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.
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12.14 Is it an offence to supply or sell
unmarked specified tobacco products?
It is 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 Can I overprint or alter the fiscal mark?
No. If you alter or overprint, or cause a mark to be altered or overprinted, you will be
liable to a civil penalty and the product in question will be liable to forfeiture.
12.16 Will I be committing an offence if I allow
my premises to be used for the sale of
unmarked specified tobacco products?
It is 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 will be guilty of an
offence.
In this context a person is a manager of premises if he or she is:
entitled to control their use
entrusted with their management, or
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 will 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 six months. Failure to comply with such an order is a
criminal offence.
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12.17 What should Registered Consignees or
Temporary Registered Consignees do if they
discover that a consignment of cigarettes or
hand-rolling tobacco is not fiscally marked or
bears an incorrect fiscal mark?
Imported specified tobacco products, intended for home use, which do not bear a
fiscal mark applied before importation will be non-compliant with Regulation 22(3) of
the Tobacco Products Regulations 2001. This contravention of the Regulations may
attract civil penalties under Sections 8E(1)-(3) of the Tobacco Products Duty Act
1979.
If you receive unmarked product, which should bear a fiscal mark you should keep
the consignment on your premises and immediately notify us. Details of how to
contact us are given in paragraph 1.5 of this Notice.
It is your responsibility to ensure that your supplier understands the significance of
the fiscal mark and ensures that any specified tobacco products which are consigned
to you bear a compliant fiscal mark.
It is a criminal offence to possess, transport, display, sell, offer for sale or otherwise
deal in unmarked tobacco products, which are required to carry a fiscal mark. If you
are a Registered consignee or Temporary Registered Consignee, importing
unmarked tobacco products, you could be committing such an offence since neither
are permitted to hold tobacco products in duty-suspension.
12.18 What are the fiscal marking requirements
in the Isle of Man?
The Isle of Man has introduced equivalent legislation to the UK on fiscal marking.
12.19 Should tobacco products removed to the
Isle of Man be fiscally marked?
Specified tobacco products moving in duty-suspension to the Isle of Man must not
bear a compliant UK fiscal mark.
Specified tobacco products moving in duty-suspension to the Isle of Man must
comply with the relevant legislation in the Isle of Man.
UK duty-paid specified tobacco products transported to the Isle of Man will already
have been removed to home use in the UK and must, therefore, bear a compliant UK
fiscal mark.
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12.20 Should tobacco products consigned from
the Isle of Man be fiscally marked?
Specified tobacco products consigned in duty-suspension from the Isle of Man, for
home use in the UK, must bear a compliant UK fiscal mark. The mark must have
been applied before the goods enter the UK.
Duty paid specified tobacco products transported from the Isle of Man to the UK
should bear a fiscal mark in conformity with Isle of Man legislation. Provided that they
do bear such a fiscal mark and that the excise duty paid in the Isle of Man has not
been and will not be repaid, remitted or drawn back the products may be transported
and sold in the UK.
13. Reviews and appeals
13.1 What if you refuse to register my
premises or I disagree with the registration
conditions?
If you do not agree with the registration conditions set out in the registration letter, or
any refusal to register premises, or the revocation of registration, you can ask for a
review.
You have three options. Within 30 days you can:
send new information or arguments to the officer you have been
dealing with
have your case reviewed by a different officer, or
have your case heard by an independent tribunal
You can also have a review and then appeal to tribunal if you disagree with the
outcome. If you want to appeal you must write directly to the tribunal.
13.2 Is there a time limit to ask for a review?
Yes. If you want us to review a decision, you must write to the person who issued the
decision letter, within 30 days of the date of that letter.
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13.3 What should I include in my request for
review?
Your request should set out clearly the full details of your case, the reasons why you
disagree with us and provide any supporting documentation. You should also state
what result you expect from our review.
13.4 What if I do not want a review?
If you do not want a review you may appeal to the independent tribunal. You need to
send your appeal to the tribunal within 30 days of the date on the decision letter.
13.5 Where can I get more information?
You can find further information about reviews and appeals in fact sheet HMRC1
HMRC decisions what to do if you disagree. You can get this fact sheet by:
downloading it from our website at HMRC1, or
Web guidance 'What to do if you disagree with an HMRC
decision'
phoning the Orderline on 0300 200 3610.
You can also find more information about how to appeal on the Tribunals Service
website at Tribunals Service website or by phoning 0845 223 8080.
13.6 What if I disagree with an assessment of
tobacco products duty?
If you do not agree with an assessment of tobacco products duty you have the same
options as described in section 13.1 above and follow the sections through to 13.5.
14. Glossary of terms
Term Description
Ad valorem component of
the duty on cigarettes
Duty element calculated as a percentage of the retail
price of cigarettes. Cigarettes are the only tobacco
product In the UK subject to an ad valorem duty.
Administrative Reference
Code - (ARC)
A unique reference that identifies the movement of
excise goods on EMCS
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Beedies (bidis) Beedies are manufactured in India and other
predominantly Asian countries and consist of thin
strands of tobacco wrapped up in the leaf of the tendu
plant. They often have a home-made look, are
sometimes tied up in bundles and can be mistaken for
small, thin, herbal cigarettes. Beedies are classified as
cigarettes and are subject to the same duty rates and
other legislation affecting labelling, tar yield, etc.
Chewing tobacco Any product that:
is not cigarettes, cigars, hand-rolling tobacco, or
other smoking tobacco
consists of or includes tobacco, and
has been prepared so that it can be chewed. (See
the Tobacco Products (Descriptions of Products)
Order 2003).
Chewing tobacco is liable to tobacco products duty.
Cigar Any tobacco product, which can be smoked as it is and
which is either:
a roll of tobacco with an outer wrapper of natural
tobacco, or
a roll of tobacco containing predominantly broken or
threshed leaf

with a binder of reconstituted tobacco, and
with an outer wrapper which is of reconstituted
tobacco having the normal colour of a cigar and which
is fitted spirally, or
a roll of tobacco containing predominantly broken or
threshed leaf.
with an outer wrapper of reconstituted tobacco
having the normal colour of a cigar and having a unit
weight, exclusive of any detachable filter or
mouthpiece, of not less than 2.3 grams and not more
than 10 grams and
having a circumference over at least one-third of its
length of not less than 34 millimetres.
(See the Tobacco Products (Descriptions of Products)
Order 2003)
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Cigarette Any product that comprises:
rolls of tobacco capable of being smoked as they
are and that are not cigars, or
rolls of tobacco that, by simple non-industrial
handling, are inserted into cigarette-paper tubes,
or wrapped in cigarette paper.
For duty purposes, any cigarette more than 8cm long
(excluding filter or mouthpiece) is treated as though the
first 8 cm of it, each 3 cm portion of the remainder of it
(if any) and the remaining portion of it (if any) were a
separate cigarette.
See Section 4 of the Tobacco Products Duty Act 1979.
Cigarette rag Tobacco which has been processed and cut ready for
the manufacture of cigarettes. Also referred to as cut
rag and CRT.
Cigarillo A cigarillo is a cigar with a maximum weight of 3 grams.
Cigarillos are subject to the same rate of duty as
cigars. (See the Excise Duties (Personal Reliefs) Order
1992.)
A product that is described as a cigarillo but falls within
one of the descriptions of cigar is treated as a cigar.
Commercial premises Any premises used to receive, store or supply tobacco.
These may include a registered factory or registered
store but will frequently be larger than the registered
area.
Customer returns Duty paid tobacco products returned from a customer
and on which duty may be reclaimed under certain
conditions.
Duty deferment A means by which a trader can, on application, defer
payment of duty on removals to home use.
Duty points (excise) The excise duty point is the point at which excise duty
becomes payable on excise goods. For tobacco
products they are listed in the Excise Goods (Holding,
Movement and Duty Point) Regulations 2010.
Electronic removal The removal of goods from duty suspension by means
of a transaction on an electronic record.
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Excise Movement Control
System - EMCS
Excise Movement and Control System (EMCS) is a
computer system which captures and processes
information in respect of all movements of excise
goods in duty suspension within the European Union
(EU).
EU The European Union. You can find a full list of the
current Member States in the Tariff Volume 1 part 2.
Expanded tobacco Expanded tobacco is produced via a process in which
tobacco leaf is expanded by being immersed in liquid
CO2 at high pressures. The frozen tobacco is then
passed through a stream of hot air and this causes the
CO2 to turn instantly into gas expanding the tobacco
cell structure. The resulting tobacco has a significantly
greater volume than the same weight of unexpanded
tobacco.
FAD Fallback Accompanying Document, used when EMCS
is not available.
Fiscal mark In the context of this notice: a mark carried on packets
of cigarettes and hand-rolling tobacco indicating that
tobacco products duty has been paid. (See section 11
and Annex 1 of this Notice.)
Free circulation Once import procedures have been completed and any
customs duties or similar charges have been paid in an
EU Member State, goods from third countries are said
to be in free circulation within the EU.
Hand-rolling tobacco Any product:
in which more than 25 per cent by weight of the
tobacco particles have a cut width of less than 1.5
millimetre
that is sold or intended to be sold for making into
cigarettes by hand, or
that is of a kind used for making into cigarettes by
hand. (See the Tobacco Products (Descriptions of
Products) Order 2003.)
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Herbal smoking products These products include but are not limited to:
Herbal cigarettes,
Herbal pipe smoking mixtures
Herbal water pipe (Shisha),
containing no tobacco
Herbal smoking mixtures for hand
rolling into cigarettes
These products do not contain tobacco but are
specifically designed and sold as smoking products. As
from 1 January 2014, for taxation purposes, they will be
liable to tobacco products (excise) duty.
Home use removal/delivery Removal from registered premises or excise
warehouse for duty paid consumption in the UK. (See
Removal below.)
Innocent goods For the purposes of this Notice, innocent goods are
goods which are not liable to excise duty.
Manufacturer Any person who manufactures tobacco products in
premises that may be registered as a registered factory
under Regulation 4 of the Tobacco Products
Regulations 2001. Two bodies corporate may be
treated jointly as a manufacturer if:
one of them manufactures tobacco products in
premises that may be registered as a registered
factory
one of the other body corporates principal activities
is the storage of tobacco products manufactured by
the first mentioned body corporate, and
one of them controls the other or, although neither
controls the other, they are both controlled by the
same body corporate.
Materials For records, returns and control purposes, materials
means:
unmanufactured tobacco
reconstituted tobacco sheet (RTS)
tobacco products intended for further manufacture
cigarette 'rag'
any form of 'expanded' tobacco, and
any other manufactured tobacco,
but not additives, paper, filters or packaging materials.
January 2014
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Material reconciliation
account
A reconciliation of the products manufactured against
the quantities of materials received.
Occupier The manufacturer who occupies a registered factory or
store.
Oral snuff/snus Oral snuff or snus is a tobacco product which consists
of a small sachet containing ground tobacco and
flavourings. Unlike chewing tobacco oral snuff sachets
are placed in the mouth between the gum and the lip.
The sale of oral snuff is prohibited in the UK.
Packet Any box, package, container or other receptacle that
contains the tobacco product in which that product is,
or is intended to be, presented for retail supply. The
term does not include any additional outer wrapping
that may be discarded at the time the packet is opened.
Production account Every manufacturer is required to keep a production
account showing the quantity produced, the type, brand
and size of retail pack and the date of production for
each separate product.
Production account point
(PAP)
This is the precise, clearly defined point through which
all tobacco products are channelled and where the
production account is raised.
Retail price The price, usually the recommended retail-selling price,
on which the ad valorem element of the duty is
calculated. (See 'ad valorem duty'.)
Reconstituted Tobacco
Sheet
Tobacco refuse which has been recycled and
processed into sheets which are used in the
manufacture of some tobacco products.
Recycling Reworking the tobacco (or tobacco substitute)
constituents of the tobacco products.
Registered Consignee Registered Consignees are revenue traders who are
approved by and registered with us to receive and
account for duty on duty-suspended excise goods from
other Member States. (See Notice 203A: Registered
Consignees)
Registered factory Place at which tobacco products are manufactured.
Factory premises must be registered under Regulation
4 of the Tobacco Products Regulations 2001.
January 2014
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Registered store Premises registered under Regulation 5 of the Tobacco
Products Regulations 2001 for the safe storage of
tobacco products without payment of duty.
Registered tobacco
premises (RTPs)
Any premises registered under Regulations 4 or 5 of
the Tobacco Products Regulations 2001, that is,
premises approved either for the manufacture of
tobacco products or for the safe storage of tobacco
products without payment of duty.
Removal The physical or electronic removal of goods from duty
suspension.
Repackaging The replacement of any packaging or wrapping
material that is customary, necessary or both
customary and necessary to enclose and present
tobacco products for retail sale purposes.
Research and development
premises
Premises where the manufacturer can develop and test
tobacco products and processes used for the
manufacture of products.
Returned goods See customer returns.
Revenue trader In the context of this notice: anyone carrying on a trade
or business concerned with the buying, selling,
importation, exportation, dealing in, or handling,
financing or facilitation of excise goods, and the
financing or facilitation of any such transactions or
activities. (For the full definition see the Customs and
Excise Management Act 1979, Section 1
Interpretation.)
Smokeable Tobacco which can be smoked without further
industrial processing is considered to be smokeable,
even if it is not considered suitable for retail sale. This
includes cigarette rag and expanded tobacco.
Snuff A form of ground tobacco. Snuff is not subject to
tobacco products duty.
Stores (ships/aircraft) Goods supplied duty free on a vessel or aircraft, for use
or sale on a voyage or flight leaving the UK.
January 2014
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Tariff Integrated Tariff of the United Kingdom.
Temporary Registered
Consignee (TRC)
TRCs are excise traders that are registered and
approved to import duty-suspended excise goods into
the UK from other EU Member States on a
consignment by consignment basis. (See Notice 204A:
Temporary Registered Consignees)
Third countries Countries that are not members of the European
Union.
Tobacco products These are cigarettes cigars hand-rolling tobacco other
smoking tobacco and chewing tobacco, which are
manufactured wholly or partly from tobacco or any
substance used as a substitute for tobacco. From the 1
January 2014 tobacco products will also include herbal
smoking products.
Tobacco products duty
(TPD)
An excise duty chargeable on tobacco products.
Trade returns See customer returns.
Annex 1 Specification of the fiscal mark
1. Important information
This section has the force of law under powers granted to the Commissioners by
Section 8D of the Tobacco Products Duty Act 1979.
January 2014
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2. Interpretation
'The mark' in relation to the fiscal mark for tobacco products, denotes the whole of
the mark including the text and border of the rectangular box of the mark.
'Rectangular packets', in relation to cigarettes, denotes a packet having front, back
and side surfaces which, when viewed face on, appear rectangular although the side
edges may be rounded. The area of the front and back surfaces shall be calculated
as a rectangle the width of which is the maximum width of the packet and the length
of which is the maximum length of the packet.
'Back face', in relation to packets of cigarettes and hand-rolling tobacco, means the
side opposite to the most visible surface of the packet. The 'most visible surface', in
relation to a rectangular cigarette packet, means that surface of the packet which is,
or is equal to, the largest surface and either:
faces a person opening that packet, or
where no such surface faces a person opening the packet, carries most
prominently the name, trademark or other distinguishing mark of the brand of
cigarettes and in relation to other cigarette packets means the most conspicuous
surface.
'External face' in relation to packets of hand-rolling tobacco, means any surface of
the packet which is visible without opening the packet.
'Top third', in relation to rectangular packets of cigarettes, means the top third of the
packet as viewed when the unopened packet is stood vertically, with the opening of
the packet at the top.
'Top third', in relation to non-rectangular shaped packets of cigarettes, means the
top third of the packet as viewed when the product is normally held out for sale.
'Bottom third', in relation to rectangular packets of hand-rolling tobacco, means the
bottom third of the packet, in relation to the orientation of any visible text or graphics,
when the unopened packet is laid on its front or back face and viewed from above.
'Bottom third', in relation to non-rectangular shaped packets of hand-rolling
tobacco, means the bottom third of the packet as viewed when the product is
normally held out for sale.
January 2014
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3. The form the fiscal mark must take on packets of cigarettes and hand-rolling
tobacco
Each packet of cigarettes or hand-rolling tobacco must carry a mark in the following
form:
the words 'UK DUTY PAID' on one line, in capital letters printed in Helvetica bold
black type against a white background, centred (horizontally and vertically) within
a rectangular, black bordered box
the rectangular box must be bordered with a black line 0.5 mm wide and the mark
must be printed indelibly onto the packet, clearly and legibly, and shall not be
hidden, obscured or interrupted by other written or pictorial matter
the mark must not obscure any health warning or other written or pictorial matter.
4. Size and position requirements for rectangular packets of cigarettes
In the case of cigarette packets, the mark must be positioned wholly and centred
(horizontally and vertically) in the top third of the back face of the packet and comply
with the following specification:
for rectangular packets with a back face dimension of between 83-89 millimetres
(mm) by 55-61 mm the text must be in font size 14 contained in a rectangular box
which including the border is not less than 40 mm wide and 10 mm deep
for rectangular packets with a back face dimension of between 83-89 mm by 39-
45 mm the text must be in font size 11 contained in a rectangular box which
including the border is not less than 30 mm wide and 10 mm deep
for rectangular packets whose size differs from those above the mark (including
the black border) must occupy an area not less than 7.5 per cent of the total
surface area of the back face of the packet
the text of the mark must occupy not less than 50 per cent of the area of the
rectangular box (including the black border) it is contained within. The area
occupied by the text is to be defined by a rectangle drawn closely round the
periphery of the printed letters.
5. Size and position requirements for non-rectangular packets of cigarettes
For non-rectangular packets of cigarettes the mark must comply with the following
specification:
the mark must be in proportion to the overall surface area of the packet in line
with the requirements for the packets laid down in paragraphs 2 and 3 above
the mark including the black border must occupy an area not less than 3.75 per
cent of the total surface area of the packet on which it is printed
the mark must be positioned conspicuously in the top third of the packet, and
January 2014
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6. Size and position requirements for non-rectangular packets of hand-rolling
tobacco produced before 1 October 2008.
For non-rectangular packets of hand-rolling tobacco the mark must comply with the
following specification:
the mark must be positioned conspicuously in the top third of the packet, and
7. Size and position requirements for non-rectangular packets of hand-rolling
tobacco .
For non-rectangular packets of hand-rolling tobacco the mark must comply with the
following specification:
the mark must be positioned conspicuously in the bottom third of the packet, and
8. Size and position requirements for packets of hand rolling tobacco which
cannot comply with section 8 above.
For packets of hand-rolling tobacco where the size and shape of the pack is such
that the health warning on the packet is required to be placed where section 6 above
requires the fiscal mark to be located, the mark must comply with the following
alternative specification:
the mark may be positioned wholly and centred (horizontally) on any single
external face of the packet
the mark (including the black border) must occupy an area equivalent to not less
than 3.75 per cent of the total surface area of the back face of the packet,
regardless of which face it is positioned on. The text of the mark must occupy not
less than 50 per cent of the area of the rectangular box (including the black
border) it is contained within. The area of the text is to be defined by a rectangle
drawn closely round the periphery of the printed letters.
January 2014
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9. Colour of the fiscal mark
The colour of the text and border of the fiscal mark must be black and the
background colour, within the border of the mark, must be white.
Your rights and obligations
Your Charter explains what you can expect from us and what we expect from you.
For more information go to www.hmrc.gov.uk/charter
Do you have any comments or suggestions?
If you have any comments or suggestions to make about this notice, please write to:
Indirect Tax
Tobacco Team, 3
rd
Floor
Ralli Quays
3 Stanley Street
Salford
M60 9LA
Please note this address is not for general enquiries.
For your general enquiries please phone our Helpline 0300 200 3700.
Putting things right
If you are unhappy with our service, please contact the person or office you have
been dealing with. They will try to put things right. If you are still unhappy, they will
tell you how to complain.
If you want to know more about making a complaint go to www.hmrc.gov.uk and
under quick links, select Complaints and appeals.
How we use your information
HM Revenue & Customs is a Data Controller under the Data Protection Act 1998.
We hold information for the purposes specified in our notification to the Information
Commissioner, including the assessment and collection of tax and duties, the
payment of benefits and the prevention and detection of crime, and may use this
information for any of them.
We may get information about you from others, or we may give information to them.
If we do, it will only be as the law permits to:
January 2014
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check the accuracy of information
prevent or detect crime
protect public funds.
We may check information we receive about you with what is already in our records.
This can include information provided by you, as well as by others, such as other
government departments or agencies and overseas tax and customs authorities. We
will not give information to anyone outside HM Revenue & Customs unless the law
permits us to do so. For more information go to www.hmrc.gov.uk and look for Data
Protection Act within the Search facility.

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