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TOBPMMLS2200 | Who should be approved under the scheme

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

When deciding whether to approve an individual or company for a licence under the scheme you should consider:

  • are they established in the UK

  • are they carrying out or intend to carry out a regulated activity (see TOBPMMLS 2050)

  • are there any exemptions that you need to take into account (see TOBPMMLS 2400)

  • do they hold a registration to operate a tobacco factory and store?