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Contents

Official guidance
Tobacco Products Duty

TPD6000 · Manufacture

  • TPD6010 · The Law
  • TPD6020 · Materials to production
  • TPD6030 · Making and packing machine records
  • TPD6040 · Rejected product
  • TPD6050 · Destruction of refuse and rejected or returned tobacco product
  • TPD6060 · Production Account
  • TPD6070 · Production return (TP5)
  • TPD6080 · Materials reconciliation
  • TPD6090 · Unaccountable losses
  • TPD6100 · Samples
  • TPD6110 · Removal of product from the factory
  • TPD6130 · The Cigarette Manufacturing Process (text version)
  • TPD6120 · The Cigarette Manufacturing Process
  1. Manufacture: Contents
  2. Manufacture: Removal of product from the factory

TPD6110 | Manufacture: Removal of product from the factory

From HM Revenue & Customs · Tobacco Products Duty

A manufacturer is required to remove all tobacco products from his factory by the end of the first business day following the day they pass the PAP. This requirement is contained in regulation 9(2) of the “Tobacco Products Regulations 2001”. The regulation refers to “the day of manufacture”, rather than “the day they pass the PAP”, but for the reasons given above we take manufacture to have been completed only when the product passes the PAP

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