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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: Variation of a registration of a factory or a store

TPD3290 | Registration: Variation of a registration of a factory or a store

From HM Revenue & Customs · Tobacco Products Duty

PRO FORMA LETTER “D”: VARIATION OF A REGISTRATION OF A FACTORY OR STORE

(NOTE: You should complete an individual letter for each request to vary a registration)

Company Name ……………………………

(this must be the correct legal entity for the premises being registered)

Address………………………..………….

……………………………………..

VAT registration number:…………………(insert the 9 digit VAT number of the legal entity above and the 4 digit suffix for the actual premises)

Dear Sirs

TOBACCO PRODUCTS DUTY: VARIATION OF THE REGISTRATION OF A [FACTORY] [STORE]*

  1. The Commissioners of HM Revenue & Customs have considered your request, dated […..]* for a variation to the registration of the premises registered as a [factory] [store]** under registration number [enter registration number]*

  2. The registered [factory] [store] is located at:

[enter address of premises]*.

  1. The registration of the [factory] [store] is hereby amended in the following respects.

  • [The extent of the registered [factory / store] is altered to the new extent shown on the attached plan at Annex A.]**

  • [The list of tobacco products that may be [manufactured without payment of duty] is amended to ……… .]**

  • [The tobacco products that may be [manufactured / stored without payment of duty] are now intended for [home-use only / export only / home-use and export.]**

  • [The hours during which the registered [factory / store] will be open are changed to [insert times when manufacture will occur- e.g. ‘0700 - 2300 hours Mondays to Fridays inclusive plus 0800 -1630 hours on Saturdays]**

  • [The agreed point at which the Production Account is to be raised in the registered factory is relocated to [specify location*]**

  • [Your definition of a bulk unit is amended to [………*] ]**

  • [You have elected [to] [not to] break bulk in the registered store.]**

  • [Other as agreed between the manufacturer and Large Business or Excise Team]**

  • [The store has been approved for the “electronic removal” of tobacco products subject to the following conditions.] [See pro-forma registration for list of conditions.].**

  1. [Add any other conditions or requirements particular to the registered premises].*

  2. You should sign and return the enclosed acknowledgement and also retain this letter for your records.

Yours faithfully

[to be signed at the appropriate level determined locally]

-———————————————————————————————–

Acknowledgment

Please complete the acknowledgement below on the enclosed copy of this letter and return it to:

[………………………………..

………………………………..] *

I/we acknowledge receipt of the letter of which the foregoing is a copy.

Signed……………………………………

Status of signatory……………………….

Date……………………………………….

(To be signed by a director or officer of the company.)

* complete as necessary

** complete or delete as necessary

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