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Contents

Official guidance
Tobacco Products Duty

TPD3000 · Registration

  • TPD3010 · The Law: TPDA and TPR
  • TPD3020 · Limitation of storage of UK product, intended for home-use, to registered stores
  • TPD3030 · Policy and conditions applying to leased premises
  • TPD3040 · Law and policy on 'open air' stores
  • TPD3050 · Conditions that apply to premises registered as 'open air' stores
  • TPD3060 · Electronic removal in open air stores
  • TPD3070 · Whole site registrations
  • TPD3080 · Multiple and concurrent registrations of the same premises
  • TPD3090 · Law and policy on leaf stores
  • TPD3100 · Policy on dual approval of premises as both a registered store and an excise warehouse
  • TPD3110 · Policy and conditions applying to the registration of part premises as a registered store
  • TPD3120 · Policy on storage of non-excisable (innocent) goods
  • TPD3130 · Conditions to be met before you register premises as a factory or a store
  • TPD3140 · The general conditions which apply to registered premises
  • TPD3150 · Conditions which apply to the use of computer records
  • TPD3160 · Application for the registration of premises
  • TPD3170 · Issuing of registration letters
  • TPD3180 · Application to register factories by persons who do not already occupy a registered factory
  • TPD3190 · Biennial review of registration letters
  • TPD3200 · Requests to vary a registration
  • TPD3210 · Requests by trader to deregister premises
  • TPD3220 · Revocation of registrations
  • TPD3230 · Procedure table: New applications for registration of tobacco premises
  • TPD3240 · Variations to existing registrations of tobacco premises
  • TPD3250 · Procedure table: Deregistration of tobacco premises
  • TPD3260 · Pro-forma letter A: Registration of a factory
  • TPD3270 · Pro-forma letter B: Registration of a store
  • TPD3280 · Pro-forma letter C: Rejection of an application for the registration of a factory
  • TPD3290 · Variation of a registration of a factory or a store
  • TPD3300 · Pro Forma 'E': Rejection of Application for the Variation of a Registration of a factory or store
  • TPD3310 · Pro Forma 'F': Cancellation of a Registration of a factory or store
  1. Registration: Contents
  2. Registration: Electronic removal in open air stores

TPD3060 | Registration: Electronic removal in open air stores

From HM Revenue & Customs · Tobacco Products Duty

Electronic removal in “open-air” stores may be allowed but (as with aconventional store) will apply to the bulk unit. This should mean that the duty status (duty paid or unpaid) of the contents of each container is known down to pallet and case level.

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