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Contents

Official guidance
Tobacco Products Manufacturing Machinery Licensing Scheme

TOBPMMLS2000 · The scheme

  • TOBPMMLS2050 · Overview
  • TOBPMMLS2100 · What is the relevant law
  • TOBPMMLS2150 · Overview of the law
  • TOBPMMLS2200 · Who should be approved under the scheme
  • TOBPMMLS2250 · UK establishment
  • TOBPMMLS2300 · Tobacco products manufacturing machinery
  • TOBPMMLS2350 · Tobacco products manufacturing machinery part
  • TOBPMMLS2400 · Exemptions from the scheme
  • TOBPMMLS2450 · Haulage of tobacco products manufacturing machines
  • TOBPMMLS2500 · Acting as a broker for the sale of a tobacco products manufacturing machine
  1. The scheme
  2. Overview

TOBPMMLS2050 | Overview

From HM Revenue & Customs · Tobacco Products Manufacturing Machinery Licensing Scheme

From 1 August 2018 any person who intends to perform a regulated activity in the UK is required to apply for a licence which gives approval to carry out regulated activities under the scheme.

The following activities are classified as a ‘regulated activity’.

  • purchase of an item of tobacco products manufacturing machinery

  • acquire an item of tobacco products manufacturing machinery

  • own an item of tobacco products manufacturing machinery

  • be in possession of any item of tobacco products manufacturing machinery (which also includes leasing a machine).

  • Manufacturing of a tobacco products manufacturing machine, or the machine part(s)

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