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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: Consolidation of export loads at unapproved premises

TPD11080 | Removals: Consolidation of export loads at unapproved premises

From HM Revenue & Customs · Tobacco Products Duty

The use of unapproved premises within the UK for the consolidation of groupage loads for export is allowed in the Warehousing Regime. Guidance is given in Notice 197. This facilitation has been extended to goods consigned from registered tobacco premises and guidance is given in sections 4.15 and 4.16 of Notice 476.

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