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Contents

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: Duty suspended storage of tobacco products outside registered premises or excise warehouse

TPD9110 | Storage: Duty suspended storage of tobacco products outside registered premises or excise warehouse

From HM Revenue & Customs · Tobacco Products Duty

You should refuse any request to allow this. You must also ensure that the trader’s system does not allow tobacco product, which has been removed from the store, to remain in the stock account or any other records that the trader is required to keep for revenue purposes. Likewise, any documents evidencing a removal of tobacco product from registered premises, must indicate and refer only to the removal of the product concerned from the registered premises.

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