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Official guidance
Tobacco Products Duty

TPD16000 · Price and statistical information

  • TPD16010 · General
  • TPD16020 · Retail price and brand information: UK manufacturers and importers
  • TPD16030 · Retail price and brand information: Statistical information concerning home-use removals from registered premises
  • TPD16040 · Retail price and brand information: Statistical information concerning home-use removals from excise warehouses
  1. Price and statistical information: Contents
  2. Price and statistical information: Retail price and brand information: Statistical information concerning home-use removals from registered premises

TPD16030 | Price and statistical information: Retail price and brand information: Statistical information concerning home-use removals from registered premises

From HM Revenue & Customs · Tobacco Products Duty

The information required by KAI should be contained in the consolidated monthly returns, which all the tobacco manufacturers now produce. It may be possible for KAI to extract the information they require from a copy of the TP7. The Tobacco Team can tell you whether or not the format of the TP7 produced by your trader is suitable for this purpose.

If the format of the TP7 produced by your trader is not suitable, you will have to supply the information to KAI yourself or arrange and ensure its supply.

KAI and the Tobacco Team can advise on the format to be used but the monthly information must include:

  • the quantities of cigarettes, cigars, Hand Rolling Tobacco (HRT), other smoking [pipe] tobacco, chewing tobacco and tobacco for heating removed to home use in the period covered by the report:

  • the report must also break down the total quantities, removed to home-use, into UK- manufactured and imported product (unless the brands concerned are clearly identifiable as wholly imported or of UK manufacture); and

  • the total duty payments for each of the tobacco products (ie cigarettes, cigars, HRT, ‘pipe’ tobacco, chewing tobacco and tobacco for heating) for the calendar month under report (unless KAI previously advise that they will extract the information from another source).

If there is a change in the retail price accepted for duty calculation purposes during the month, the return must show separate totals of cigarettes cleared to home use before and after the change in price.

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