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Official guidance
Tobacco Products Duty

TPD9000 · Storage - Contents

  • TPD9010 · Storage: The Law: regulations
  • TPD9020 · Storage: Notice 476
  • TPD9030 · Storage: Records
  • TPD9040 · Storage: Stocktaking
  • TPD9050 · Storage: Stock deficiencies, surpluses and offsetting: general
  • TPD9060 · Storage: Stock deficiencies, surpluses and offsetting: deficiencies and surpluses
  • TPD9070 · Storage: Stock deficiencies, surpluses and offsetting: offsetting
  • TPD9080 · Storage: Breaking Bulk
  • TPD9090 · Storage: Repacking in registered stores
  • TPD9100 · Storage: Sale of tobacco product in registered premises
  • TPD9110 · Storage: Duty suspended storage of tobacco products outside registered premises or excise warehouse
  1. Storage - Contents
  2. Storage: Repacking in registered stores

TPD9090 | Storage: Repacking in registered stores

From HM Revenue & Customs · Tobacco Products Duty

Regulation 8(4), of the “Tobacco Products Regulations 2001”, requires occupiers of registered stores to give reasonable notice of their intention to repack tobacco products. This requirement is restated in section 6.7 of Notice 476, where ‘reasonable notice’ is taken to be a period of at least 24 hours excluding weekends and public holidays. You may agree standing arrangements if the manufacturer wishes to carry out regular or continuous re-packing.

Operations other than repacking should not normally be necessary but may occur in exceptional circumstances (eg for preservation following fire, water damage, etc). The replacement of samples drawn from stock for Department of Health tests or for short-packed or damaged cases can also occur. Any repacking in the registered store should be authorised by the trader’s management, the type of operation noted and the date and stock references recorded.

Manufacturers who have opted to “break bulk” within the registered store, may repack retail packs of products provided no disturbance of their contents is involved.

Where a manufacturer has opted not to ‘break bulk’ in the registered store, repacking should be limited to the replacement of stock taken for Department of Health sampling. Any further interference with stock units would endanger the offsetting arrangements.

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