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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: Issuing of registration letters

TPD3170 | Registration: Issuing of registration letters

From HM Revenue & Customs · Tobacco Products Duty

The Excise Processing Team (EPT) should follow the procedures detailed in the flowchart at section TPD3230 below. Once satisfied that the required conditions have been met, and that any other Excise Team responsible for the manufacturer concerned are content, the EPT should issue a separate registration letter for each factory or store that they are registering.

Pro-forma registration letters for factories and stores can be found in TPD3000. The registration letter must contain details of the premises registered and any conditions that are not already contained in the law. It must clearly identify, on an attached plan, the premises that are registered as a factory or store. Areas unconnected with production or storage should be excluded from the registration.

To complete the registration letter the EPT will have to allocate a registration number that is compatible with SEED. This number is generated by the EPT from a centrally held list. (See Guidance note 2 -Available to EPT only for further details.)

Copies of the registration letter should be sent to LB; (or in the case of the two small manufacturers in Kendal, the Excise Local Compliance Team); the Regional Risk Team; and the Tobacco PolicyTeam in Ralli Quays, Manchester.

For completeness a pro-forma refusal letter can be found in TPD3280. Further advice is given in the registration flow chart at section TPD3230

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