TOBPMMLS3200 | Eligibility for a licence under the scheme
From HM Revenue & Customs · Tobacco Products Manufacturing Machinery Licensing Scheme
There must be a legitimate business requirement under the scheme to gain a licence which gives approval to carry out regulated tobacco activities in the UK. The potential businesses involved in the scheme are:
tobacco products machine manufacturers (this includes distribution businesses)
tobacco products manufacturers
businesses involved in scientific or research activities
scrap/disposal businesses
auction houses
retailers of tobacco products manufacturing machinery
brokers involved in arranging sales/purchases of tobacco products manufacturing machinery (if they take procession of the machine)
importers/exporters of tobacco products manufacturing machinery
A business must be a registered tobacco manufacturer or have a valid use, such as scientific testing, to qualify for using a tobacco products manufacturing machine.