SolvedTPD9020 | Storage: Notice 476
From HM Revenue & Customs · Tobacco Products Duty
Notice 476
Section 4.6, second bullet point, of Notice 476 has the force of law and forbids the sale of UK tobacco product in duty suspense.
Section 8.5 of Notice 476 has the force of law and requires that the occupier of a registered store keep a stock account and stipulates the details to be entered in the stock account.