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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: The general conditions which apply to registered premises

TPD3140 | Registration: The general conditions which apply to registered premises

From HM Revenue & Customs · Tobacco Products Duty

The following general conditions apply to registered premises.

  • All tobacco products deposited in a registered store must be in packages identified by legible and permanent markings. (Regulation 8.3 of the “Tobacco Products Regulations 2001”.)

  • All tobacco products deposited in a registered store must be produced without delay on request. (Regulation 8(3) of the “Tobacco Products Regulations 2001”.)

  • The physical extent of registered premises must not exceed that shown in the registration letter. Tobacco product held in containers in the immediate vicinity of registered premises must not be entered into or remain in the stock records for those premises. (This condition is made under the powers granted to the Commissioners by regulation 7(5)(a) of the “Tobacco Products Regulations 2001”.)

Additional conditions relating to the registration of “open-air” stores may be found in paragraph TPD3050, and in section 6.6 of Notice 476.

You can impose additional conditions if you consider them necessary for the protection ofthe revenue. Please note that such conditions should be proportionate to the level of risk identified. Before imposing such conditions you should consult with the Tobacco Policy Team, Ralli Quays, Manchester in order to ensure equity of treatment across the trade.

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