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Official guidance
Tobacco Products Duty

TPD11000 · Tobacco Products Duty: Removals

  • TPD11010 · Removals: The Law
  • TPD11020 · Removals: Home-use removals (See also section TPD15000
  • TPD11030 · Removals: TP7 reconciliation
  • TPD11040 · Removals: Deliveries other than to home: use
  • TPD11050 · Removals: Records and documentation for removals without payment of duty
  • TPD11060 · Removals: Table showing the records and documentation a manufacturer must complete for removals without payment of duty
  • TPD11070 · Removals: Sealing requirements: exports
  • TPD11080 · Removals: Consolidation of export loads at unapproved premises
  • TPD11090 · Removals: Consolidation: EU movements (NI only)
  • TPD11100 · Removals: Consolidation: exports
  • TPD11110 · Removals: Supply to diplomatic missions and visiting forces
  • TPD11120 · Removals: Fiscal Marks
  • TPD11130 · Removals: Temporary removals
  1. Tobacco Products Duty: Removals: Contents
  2. Removals: Sealing requirements: exports

TPD11070 | Removals: Sealing requirements: exports

From HM Revenue & Customs · Tobacco Products Duty

Trader sealing is not necessary if the goods would not have to be sealed under another regime. The trader should, however, be aware that the sealing of containers is regarded as good commercial practice and that unsealed containers are more liable to examination at the port or airport. Good commercial practice should also ensure that any breaking and replacement of seals is properly recorded.

The notices listed below detail the circumstances under which goods must be sealed.

Notice 275 Customs export procedures.

Notice 800 Common Agricultural Policy export procedures.

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