Skip to content
Solved

TOBPMMLS2400 | Exemptions from the scheme

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

There are certain exemptions where an individual/company is not required to apply for a licence:

  • if they hold a machine that requires tobacco and paper to be loaded manually into the item

  • the machine makes cigarettes or cigars only by manual operation, and

  • the machine makes only one cigarette or cigar before it requires further loading.

A machinery part is exempt from the scheme if it does not meet the criteria described at TOBPMMLS 2350.

A licence is not required by any individual/company that is only in procession of the tobacco products manufacturing machine for the sole purpose of transporting it on behalf of a licensee.