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TPD19040 | Advice for Officers dealing with imported tobacco products: Excise warehouse approval conditions for foreign (non-UK) manufactured tobacco products

From HM Revenue & Customs · Tobacco Products Duty

UK manufactured tobacco product may be received into a suitably approved excise warehouse:

  • directly from the place of importation;

  • from a warehouse in another Member State (NI only); or

  • from another UK excise warehouse.

The tobacco product may be removed from an excise warehouse for the purposes of:

  • delivery to home use;

  • export;

  • removal to the Isle of Man;

  • dispatch to another Member State (NI only);

  • supply to ship/aircraft stores, visiting forces, duty free shops or diplomatic missions in the UK;

  • allowable use in approved research premises.