Déclaration de droits d'accise 476: Taxe sur les produits du tabac

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Préface

Cet avis annule et remplace l'avis 476 (octobre 2019).

1. informations générales

1.1 De quoi parle cet avis?

Cet avis concerne la distribution des produits du tabac et les exigences en matière d'étiquetage fiscal pour les produits du tabac. Il présente un intérêt particulier pour les fabricants de tabac et les importateurs de produits du tabac.

Cet avis traite:

  • Enregistrement des usines et des magasins de tabac
  • Registres et retours requis pour les usines et les magasins enregistrés
  • Paiement et remboursement de la taxe sur les produits du tabac, y compris une taxe minimale à la consommation (RENCONTRÉ)
  • Destruction des produits du tabac
  • Exigences relatives à l'étiquetage fiscal des cigarettes et du tabac roulé à la main

1.2 Qui devrait lire cet avis

Il est principalement destiné à toute personne qui fabrique ou importe des produits du tabac. Quiconque détient, transporte, vend ou échange certains produits du tabac doit lire la section 12, l'annexe 1 et l'annexe 2.

1,3 La loi à laquelle s'applique cet avis

La loi qui traite spécifiquement de la distribution des produits du tabac et des timbres fiscaux se lit comme suit:

  • Loi de 1979 sur les droits de douane sur les produits du tabac (telle que modifiée par la loi de finances de 2006)
  • Règlement de 2001 sur les produits du tabac (tel que modifié par le Règlement sur les produits du tabac (amendement) 2006) et le Règlement sur les produits du tabac et les produits soumis à accise (amendement) 2006
  • Ordonnance de 2003 sur les produits du tabac (descriptions de produits)
  • L'Ordonnance sur la taxe d'accise (arrêt, circulation et bureau de douane) 2010
  • La réglementation des machines de fabrication (régime d'autorisation) 2018

La loi traitant spécifiquement du tabac brut est la loi de 1979 sur les droits de douane sur les produits du tabac (telle que modifiée par la loi de finances 2016).

Vous devez également être conscient de vos responsabilités en vertu du Règlement de 1992 sur les négociants en revenus (comptes et registres).

Cet avis explique comment nous interprétons la loi. Le cas échéant, les sections de cette annonce contiennent une référence à la loi applicable. Parfois, la loi dit que des règles détaillées sur une question particulière sont énoncées dans un avis publié par les commissaires du HMRC plutôt que dans un instrument juridique. Certaines parties de cet avis contiennent certaines exigences obligatoires. Ils ont force de loi et complètent la loi. Ces pièces affectées sont notées. Ils ont force de loi conformément à la règle 7 (5) et à la règle 7 (6) de l'ordonnance de 2001 sur les produits du tabac, à moins qu'une autre disposition ne soit mentionnée qui leur donne cet effet.

Cet avis ne traite pas en détail des procédures applicables aux produits du tabac importés qui sont dédouanés au point d'entrée, stockés dans un entrepôt d'accise ou importés par des destinataires enregistrés (qui s'appliquent uniquement à l'Irlande du Nord) ou des destinataires enregistrés temporairement (qui le font (qui s'applique uniquement à l'Irlande du Nord) Si vous importez ou stockez des produits du tabac, assurez-vous de lire ce qui suit:

«Taxe» fait référence à la distribution de produits du tabac, sauf indication contraire.

1,4 Vers qui puis-je me tourner?

Si vous n'avez pas encore pris de dispositions formelles pour contacter le HMRC, vous devez d'abord contacter la hotline.

1,5 L'étiquetage sanitaire et la teneur en goudron des cigarettes

Ce sont des questions qui sont traitées par le ministère de la Santé. Les règlements actuels dont ils sont responsables comprennent le Règlement de 2002 sur les produits du tabac (fabrication, présentation et vente) (sécurité).

Celles-ci couvrent les exigences relatives à l'étiquetage sanitaire des emballages du tabac et les rendements maximaux autorisés en goudron, nicotine et monoxyde de carbone. Visitez le site Web du ministère de la Santé pour plus d'informations.

1,6 Exigences spéciales en matière de santé et de sécurité pour les fonctionnaires du HMRC

La loi de 1974 sur la santé et la sécurité au travail, etc. impose des obligations générales aux employeurs envers leurs employés et envers des personnes autres que leurs employés. Ce dernier groupe comprend tous nos cadres qui peuvent visiter vos locaux pour des raisons officielles. Vous devez indiquer toutes les menaces que nous pourrions rencontrer dans le cadre de nos fonctions officielles. Si l'un de nos agents vous demande d'arrêter une activité à des fins d'inspection, vous devez identifier tous les dangers restants qui pourraient persister après la fin de l'activité.

1,7 C'est ainsi que vous évitez les pénalités

Le 1er avril 2010, nous avons introduit un nouveau système de pénalités pour:

  • Inexactitudes dans les déclarations de revenus et autres documents

  • Non-notification – Lorsque les particuliers ne s'inscrivent pas à un impôt, déclarent un revenu imposable ou déclarent une nouvelle activité qui est imposable

  • Faute professionnelle en matière de TVA et de droits d'accise

Pénalité d'inexactitude

Nous pouvons imposer une pénalité si votre déclaration de revenus ou toute autre documentation fiscale est incorrecte et que, par conséquent, vous ne payez pas suffisamment de taxes, ou si vous ne nous dites pas qu'une facture fiscale que nous vous avons envoyée est trop faible. Nous ne vous pénaliserons pas si vous veillez raisonnablement à ce que vos impôts soient corrects. Les soins raisonnables comprennent:

  • Tenez des registres précis pour vous assurer que vos déclarations de revenus sont exactes
  • Vérifiez la bonne position si vous ne comprenez pas quelque chose
  • Informez-nous immédiatement de toute erreur que vous découvrez dans une déclaration de revenus ou un document fiscal après l'avoir soumis

Non-notification de la sanction

Nous pouvons imposer une pénalité si vous ne nous dites pas au bon moment que:

  • Vous êtes assujetti à l'impôt parce que votre nouvelle entreprise a réalisé un profit
  • Les ventes de votre entreprise ont atteint le seuil d'inscription à la TVA
  • Vous vendez un actif et réalisez une plus-value sur laquelle l'impôt doit être payé
  • Vous créez une entreprise qui doit s'inscrire auprès de nous – par exemple, lorsque vous commencez à fabriquer des produits du tabac
  • Votre situation changera d'autres manières, ce qui affectera votre situation fiscale

Pénalités de TVA et d'accise

Nous imposerons une sanction pour faute si une personne:

  • émet une facture qui comprend la TVA à laquelle ils n'ont pas droit
  • traite des marchandises pour lesquelles les droits d'accise n'ont pas été payés ou différés
  • utilise un produit de telle manière qu'un droit d'accise plus élevé aurait dû être payé
  • livre un produit à un taux d'accise inférieur en sachant qu'il sera utilisé de telle manière qu'un taux d'accise plus élevé devrait être payé

Cette pénalité s'applique aux personnes physiques qui sont immatriculées à la TVA ou aux droits d'accise, aux personnes qui devraient être enregistrées pour payer la TVA ou les droits d'accise, et aux autres membres du grand public.

Calcul des pénalités

La pénalité est un pourcentage de la perte potentielle de revenus, par ex. B. le taux de droit sur les produits du tabac fabriqués dans des locaux mal enregistrés. Le pourcentage utilisé dépend du fait que l'acte répréhensible était:

  • intentionnel et secret
  • intentionnellement mais pas caché
  • pas exprès

La sanction peut alors être réduite pour tenir compte de la question de savoir si et dans quelle mesure vous avez tenté de porter l’acte répréhensible à notre attention. La réduction dépend de:

  • si la divulgation est faite sans sollicitation ou sollicitation
  • la qualité de la divulgation

La divulgation ne sera pas faite sans sollicitation si vous nous dites si vous n'avez aucune raison de croire que nous avons découvert ou sommes sur le point de découvrir l'inconduite.

Vous pouvez trouver plus d'informations sur les sanctions dans nos fiches de contrôle de conformité.

Les sanctions civiles

HMRC peut également vous facturer une amende civile de 250 £ pour non-respect d'un règlement en vertu de l'article 9 de la loi de finances de 1994.

Pour plus d'informations, consultez la Déclaration de taxe d'accise 209: sanctions civiles – fixes, réglementées et quotidiennes.

2. Responsabilité ou paiement des droits

2,1 Marchandises soumises à l'obligation pour les produits du tabac

Les produits suivants sont soumis à l'obligation relative aux produits du tabac s'ils sont entièrement ou partiellement fabriqués à partir de tabac ou d'une substance utilisée comme succédané du tabac:

  • Cigarettes
  • Cigares
  • tabac roulé à la main
  • autre tabac à fumer (y compris le tabac à pipe)
  • mâcher du tabac
  • Tabac pour le chauffage

Aux fins de cette annonce, toutes les références aux produits du tabac dans cette annonce incluent les produits à base de plantes pour fumeurs.

Il n'y a pas de taxe sur le tabac à priser. Le tabac à priser n'est pas obligatoire sur les produits du tabac, mais sa vente au Royaume-Uni est interdite en vertu du règlement de 1992 sur le tabac à usage oral (sécurité).

Les chiffons à cigarettes et le tabac expansé qui peuvent être fumés sans autre transformation sont également soumis à des droits s'ils dépassent un point de douane (voir point 2.19).

Vous pouvez trouver des descriptions détaillées de tous ces produits dans le glossaire.

Les produits de fumée à base de plantes importés ou fabriqués au Royaume-Uni sont également soumis à la taxe sur les produits du tabac. Ces produits sont taxés comme s'ils contenaient du tabac à moins qu'ils ne soient approuvés pour l'usage exclusif de médicaments.

2.2 Produits affectés par le Royaume-Uni et quittant l'UE

Le départ du Royaume-Uni de l'UE ne changera pas la nature des produits soumis à accise mais affectera la circulation de tous les produits du tabac.

2,3 Comment le devoir est contrôlé

Quiconque fabrique, importe ou stocke des produits du tabac en suspension de droits doit se conformer à certaines exigences légales et instructions des agents du HMRC. Les exigences suivantes sont essentielles au contrôle et à la perception de la taxe sur les produits du tabac:

  • Les produits du tabac ne peuvent être fabriqués que dans des usines enregistrées
  • Les produits du tabac fabriqués au Royaume-Uni et destinés à un usage domestique ne peuvent être stockés que dans un magasin enregistré sans droits de douane.
  • Les produits du tabac fabriqués au Royaume-Uni destinés à l'exportation ou à toute autre utilisation en franchise de droits ne peuvent être stockés que dans un magasin enregistré ou un entrepôt d'accise sans payer de droits.
  • les produits du tabac importés peuvent être stockés dans un magasin enregistré ou un entrepôt d'accise sans payer de droits d'accise
  • Certains produits du tabac destinés à un usage domestique doivent être munis d'un timbre fiscal (voir section 12, annexe 1 et annexe 2).

La suite de cette annonce fournit des informations détaillées sur les exigences à respecter, notamment en ce qui concerne les locaux enregistrés. Ces exigences peuvent parfois être ajoutées ou modifiées selon les besoins pour garantir des revenus ou pour refléter les circonstances particulières d'un commerçant. Dans ce cas, nous vous en informerons par écrit. Déclaration de taxe d'accise 197: La réception et le retrait de produits soumis à accise dans un entrepôt d'accise contient les exigences et les conditions de réception et de stockage des produits du tabac dans les entrepôts d'accise.

2,4 Comment le droit sur les cigarettes est-il calculé?

La taxe sur les cigarettes se compose de 3 éléments:

Le premier élément est l'élément Ad Valorem, qui est un pourcentage du prix de détail ajouté au deuxième élément, c'est-à-dire un montant fixe pour 1 000 cigarettes. Cette somme est ensuite combinée avec le troisième élément, le droit d'accise minimal (RENCONTRÉ) Prix par 1000 cigarettes.

Le montant de la taxe d'accise à payer sera le montant le plus élevé après la comparaison des deux calculs.

Les tarifs actuels pour tous les produits du tabac et le MET Le prix pour 1000 cigarettes est indiqué en Tarif commercial du Royaume-Uni: droits d'accise, allégements, inconvénients et indemnités. Vous pouvez également l'obtenir via la hotline.

2,5 Que signifie le prix de détail?

Le prix de détail est généralement considéré comme le prix de détail recommandé par le fabricant ou l'importateur en vigueur au moment où les cigarettes sont dédouanées. Ce prix doit inclure tous les droits et taxes. En l'absence d'un prix de détail suggéré, des droits seront facturés sur le prix de détail le plus élevé auquel les cigarettes de cette description seraient normalement vendues au détail au Royaume-Uni.

Si vous fabriquez ou importez une marque de cigarette qui n'a pas de prix de détail suggéré, vous devez nous contacter pour obtenir des conseils.

2.6 Le prix facturé par l'élément ad valorem du prélèvement est basé sur la question de savoir si une marque de cigarette est vendue dans plusieurs emballages.

Le droit est généralement basé sur le prix de détail des paquets de 20 cigarettes. Cependant, une marque peut également être vendue dans des emballages contenant un nombre différent de cigarettes (par exemple des paquets de vente). Dans ce cas, l'élément douanier ad valorem sera toujours calculé par référence au prix de détail de 20 cigarettes. Le prix de détail d'un paquet standard de 20 cigarettes de la marque en question sera appliqué proportionnellement au nombre de cigarettes dans le paquet non standard. Si une marque de cigarettes n'est pas vendue en paquets de 20, vous devriez nous demander conseil.

2,7 La longueur d'une cigarette affecte le droit

Chaque cigarette de plus de 8 centimètres (cm) long (sans filtre ni embout buccal) est traité comme le premier à des fins d'entretien 8 cm dont chacun 3 cm Une partie du reste et la partie restante (le cas échéant) était une cigarette séparée. Par exemple, quand il y a une cigarette 12 cm long (sans filtre ni embout buccal) il compte pour 3 cigarettes (une) 8 cm Cigarette, une 3 cm Cigarette et un 1 cm Cigarette). Le prélèvement à payer est calculé en calculant le pourcentage actuel du prix de détail de la manière normale, mais avec le prélèvement spécifique calculé sur l'équivalent de 3 cigarettes.

2,8 La marque, le prix et d'autres informations que vous devez fournir

Selon la règle 15 de l'ordonnance de 2001 sur les produits du tabac, les fabricants et les importateurs de produits du tabac doivent fournir au HMRC certaines informations sur leurs marques. La liste suivante contient les informations que vous devez fournir, mais ce n'est pas une réplique de la règle 15. Vous devez fournir les éléments suivants:

  • Une liste des noms de marque de tous les produits du tabac que vous fabriquez ou importez
  • les tailles de conditionnement de détail (c'est-à-dire le nombre de cigarettes par paquet, le poids net pour le tabac roulé à la main et les autres tabacs à fumer, et le nombre par paquet et le poids net pour les cigares) pour chaque marque
  • Informations sur une marque ou un paquet de produits du tabac que vous fabriquez ou importez et pour lesquels vous ne recommandez pas de prix de détail

Vous devez notifier les modifications, suppressions ou ajouts à cette liste ou détails dès que possible et toujours avant que les modifications ou ajouts prennent effet. Nous attendons normalement de vous que vous fournissiez ces informations sous la forme de votre liste de prix recommandée. Si vous n'avez pas de liste de prix recommandés, vous pouvez nous transmettre les informations sur papier à en-tête. Les fabricants doivent prendre des dispositions dans le cadre du processus d'enregistrement des installations pour nous fournir ces informations au moment opportun. Les importateurs peuvent nous transmettre les informations sur papier à en-tête. Si possible, envoyez toutes les informations sur les prix par voie électronique à hold.movement@hmrc.gov.uk.

Ou bien à:

HMRC

Équipe tabac

Taxe indirecte

Quais Ralli 3W

3 rue Stanley

Salford

M60 9LA

Le fait de ne pas fournir ces informations constitue une violation de la réglementation et pourrait entraîner une amende de 250 £ en vertu de l'article 9 de la loi de finances de 1994 (voir section 1.8).

2,9 Comment le droit sur les autres produits du tabac est-il calculé?

Pour tous les produits du tabac à l'exception des cigarettes, le droit est basé sur le poids net du produit entier.
Les taux tarifaires actuels sont énumérés dans le volume 1, partie 12 du tarif. Ils peuvent également être obtenus auprès de la hotline.

2.10 Particuliers et paiement des droits sur les produits du tabac fabriqués à partir de tabac cultivé localement

Un particulier doit payer la taxe sur tous les produits du tabac qu'il fabrique à partir du tabac qu'il a cultivé. Cela s'applique indépendamment du fait que les produits du tabac soient destinés à la vente ou destinés exclusivement à la propre consommation du producteur. Quiconque a l'intention de fabriquer des produits du tabac doit remplir les conditions énoncées dans cette annonce. Vous devrez enregistrer les locaux où vous fabriquez du tabac et remplir le formulaire TP7A pour déclarer tous les produits du tabac que vous avez fabriqués pour votre propre consommation et qui sont assujettis à la taxe. Bien que toutes les demandes d'enregistrement soient examinées au cas par cas, il est très peu probable que les locaux d'habitation satisfassent aux exigences d'enregistrement. (Voir la section 4.5 pour les conditions qui doivent être remplies avant d'envisager d'enregistrer des locaux pour la production de tabac.)

2.11 Je vends du tabac roulé à la main et des cigarettes à mes clients et les laisse utiliser mes machines pour fabriquer des cigarettes

Nous considérons toute fabrication de cigarettes, sauf lorsqu'un appareil portatif est utilisé pour fabriquer des cigarettes individuelles, comme une fabrication. Tous les locaux dans lesquels des cigarettes sont fabriquées de cette manière sont soumis aux conditions énoncées dans le présent avis, même si une taxe sur les produits du tabac a déjà été payée sur le tabac utilisé. Si vous souhaitez démarrer une entreprise qui fonctionne de cette manière, vous devez nous contacter en utilisant les informations de contact dans la section 1.5 avant de commencer.

2.12 Tabac brut

Le tabac brut est un produit à haut risque que le HMRC effectue à un certain degré d'examen pour nous convaincre que les droits d'accise ne sont pas menacés.

Il est interdit à toutes les entreprises et particuliers de s'engager dans des activités liées au tabac brut à moins d'avoir l'autorisation du HMRC ou d'être exemptés de l'obligation d'obtenir une autorisation. Pour plus de détails, voir la communication 2003: Taxe sur le tabac – Le régime d'autorisation du tabac brut.

Si vous avez un permis du HMRC pour vendre du tabac brut, vous devez vous assurer que votre client dispose également d'un permis pour acheter du tabac brut.

Le fait de ne pas démontrer que la vente de tabac brut a un but légitime peut entraîner la saisie des importations de tabac brut et d'éventuelles poursuites pénales si nous estimons que les fournitures livrées ont facilité la fraude en matière d'accise.

2.13 Paiement des droits sur les produits du tabac utilisés dans la recherche scientifique ou technique

À condition que vous remplissiez certaines conditions, vous n'avez pas à payer de redevances sur les produits du tabac qui sont utilisés, par exemple, dans la recherche scientifique ou médicale ou dans d'autres travaux expérimentaux sur les produits du tabac. Si vous souhaitez utiliser des produits du tabac en franchise de droits, vous devez en faire la demande par écrit au HMRC avant d'avoir l'intention de recevoir les produits du tabac en question. (Pour savoir comment nous contacter, consultez la section 1.5 de cet avis.) Votre demande doit contenir les informations suivantes:

  • produits du tabac concernés
  • But de la recherche ou de l'expérience
  • pièces à utiliser

Si nous approuvons votre candidature, nous vous informerons par écrit sur:

  • pour répondre à des conditions particulières
  • les registres qui doivent être conservés
  • toute sécurité financière nécessaire

2.14 Produits de fumée à base de plantes utilisés uniquement à des fins médicinales

À condition que vos produits à fumer à base de plantes reçoivent une licence de commercialisation au Royaume-Uni du Medical and Health Products Regulator (MHRA) Tous les produits à base de plantes fumées qui sont utilisés exclusivement à des fins médicales sont exemptés de l'exigence relative aux produits du tabac.

2,15 Échantillons prélevés par des organismes officiels pour les tests

Aucune taxe n'est prélevée sur les échantillons de produits du tabac prélevés dans des locaux enregistrés pour les tests de goudron, de nicotine ou d'autres tests exigés par le ministère de la Santé. Vous pouvez prélever des échantillons en quantités similaires pour les utiliser dans vos propres tests parallèles sur site sans payer de frais, à condition que les conditions du paragraphe 2.11 soient remplies. Aucune taxe n'est prélevée sur les échantillons prélevés aux fins du HMRC.

2,16 Échantillons prélevés pour la production ou le contrôle de la qualité

Vous pouvez prélever des échantillons hors taxes de produits payants à l'usine à des fins de contrôle de la production. Vous devez nous adresser une demande par écrit, en indiquant vos intentions. Vous devez alors remplir les conditions que nous vous avons fixées. Spécifique:

  • Vous devez nous en informer au préalable
  • Les quantités doivent être limitées aux quantités essentielles pour les essais
  • Les tests doivent porter sur la production commerciale ou le contrôle qualité
  • Les gens ne sont pas autorisés à fumer les produits
  • Les échantillons ne peuvent être vendus, donnés ou utilisés à des fins non autorisées
  • Nous devons avoir accès aux endroits où les échantillons sont prélevés et où les tests sont effectués
  • Les échantillons qui n'ont pas été utilisés dans les tests doivent être retournés à la ligne de production ou détruits (voir la section 11.5 pour plus d'informations sur la destruction).

Ces conditions sont imposées en vertu des pouvoirs accordés aux commissaires en vertu de l'article 2 (2) du Tobacco Products Duty Act 1979 et sont susceptibles d'appel si vous n'êtes pas d'accord. (Voir section 13.)

2,17 Déchets de tabac

Si les déchets de tabac restent propres à la consommation, ils sont soumis à des droits de douane et à des contrôles réglementaires. Notre intérêt pour les ordures cesse lorsque nous sommes convaincus que les ordures ont été rendues inutilisables pour la consommation.

Les produits du tabac qui ne sont plus proposés à la vente avant d'être retirés des locaux enregistrés peuvent être traités comme les autres déchets de tabac et envoyés pour destruction (voir la section 11.5).

Pour plus d'informations sur l'élimination des plants de tabac cultivés au Royaume-Uni qui sont devenus des déchets, voir l'avis de 2003: Taxe sur le tabac – Le régime d'autorisation du tabac brut.

2,18 Tabac à pipe pour faire des cigarettes

La définition du tabac roulé à la main à l'article 6 du règlement sur les produits du tabac (description des produits) de 2003 comprend le tabac "utilisé dans la fabrication de cigarettes". Le tabac à pipe utilisé pour fabriquer des cigarettes pouvait être perçu au droit approprié pour le tabac roulé à la main. Si vous savez ou soupçonnez que l'un de vos tabacs à pipe est utilisé de cette manière, vous devez nous contacter pour discuter de la situation. (Pour savoir comment nous contacter, voir la section 1.5.)

Nous examinerons où nous soupçonnons qu'une marque de tabac à pipe est utilisée dans la fabrication de cigarettes, même si elle est vendue comme tabac à pipe et répond aux critères de largeur de particule du tabac à pipe (voir les définitions dans le glossaire). Si nous estimons que le tabac est soumis à des droits de douane en raison de la preuve d'utilisation du jeu de rouleaux à main, nous en discuterons avec vous en tant que fabricant ou importateur de la marque en question. Nous pouvons alors vous recommander de payer la redevance pour les futures suppressions ou sorties de cette marque au taux approprié pour le tabac à rouler à la main.

2.19 Lorsqu'un produit du tabac est soumis aux produits du tabac

Un droit de douane est appliqué si les produits du tabac:

  • entrer au Royaume-Uni
  • atteindre un état fumable au cours de la production (indépendamment du fait qu'ils aient été emballés ou inscrits au compte de production ou non)

Vous pouvez être tenu de payer les droits de douane pour les produits qui sont transformés, stockés ou transportés dans un système hors taxes.

Le tabac qui peut être fumé sans autre transformation industrielle est considéré comme fumable même s'il ne convient pas à la vente au détail. Il s'agit notamment des chiffons de cigarettes et du tabac expansé.

Notre politique est que la feuille de tabac brut qui a été coupée, fendue, tordue ou pressée en blocs (y compris le retrait de la tige) et contenue dans des emballages individuels pesant généralement moins de 20 kg est considérée comme passible de droits en tant que tabac «autre à fumer» ». . En effet, nous considérons que ce tabac est fumable sans autre transformation industrielle. Une taxe à la consommation est prélevée sur ce tabac à l'importation s'il est préemballé. ou au point où le tabac est emballé au Royaume-Uni.

2,20 Quand le prélèvement doit-il être payé?

Selon la règle 14 de l'ordonnance de 2001 sur les produits du tabac, la taxe doit être payée au point d'accise ou devant celui-ci, à moins que les règles de report ne s'appliquent. Pour plus de détails sur le report des droits, voir la section 10.

2,21 Les points de droits d'accise pour les produits du tabac

Les points de droits d'accise pour les produits du tabac sont définis dans l'ordonnance de 2010 sur les biens de consommation (stockage, circulation et points de douane). Les points de contrôle les plus pertinents pour la production de tabac sont les suivants.

Il existe un point de droit d'accise au moment où les produits du tabac sont mis à la consommation au Royaume-Uni. Cela comprend les lieux où se trouvent les marchandises:

  • laisser un accord pour suspendre le service (p. ex. retrait d'une entreprise enregistrée)
  • détenu en dehors d'un arrangement de suspension des droits sans droits d'accise britanniques payés, exonérés, remis ou différés en vertu d'un arrangement de report des droits
  • sont fabriqués en dehors d'un système de suspension de service

Cette liste est incomplète. Les importateurs de produits du tabac peuvent trouver plus d'informations sur les points de douane pour les droits d'accise importés dans les avis mentionnés au point 1.4.

Si le tabac à chiquer et le tabac chauffé importés au Royaume-Uni (ou transportés du Royaume-Uni vers l'Irlande du Nord) ne sont pas soumis à une suspension de droits, le point d'accise est lorsque l'importateur reçoit le tabac mâché ou chauffé. Propriétaire ou une autre personne qui y a un intérêt économique.

Si les produits du tabac sont exonérés du paiement des droits de douane et que les conditions attachées à cette exonération sont violées, le point douanier est soit le moment de cette infraction, soit (si ce moment ne peut être facilement établi) le moment où cette infraction s'est produite pour la première fois l'attention est entrée.

2,22 Si les taux de droit et le RENCONTRÉ monnaie

Si le taux de droit change, le nouveau taux de droit s'appliquera à tous les produits qui traversent le point de douane lorsque ou après l'entrée en vigueur du nouveau taux de droit. Les produits du tabac qui sont retirés d'un magasin enregistré après 11 h 59 un jour où le tarif est augmenté seront considérés comme supprimés après l'entrée en vigueur de l'augmentation. Ebenso wird davon ausgegangen, dass Tabakerzeugnisse, die an einem Tag, an dem der Zollsatz erhöht wird, nach 11.59 Uhr aus einem Verbrauchsteuerlager entfernt werden, nach Inkrafttreten der Erhöhung entfernt wurden.

Dies gilt auch dann, wenn die GETROFFEN Pegeländerungen. Der neue Mindestzollbetrag muss auf alle Zigaretten angewendet werden, die den Zollpunkt überschreiten, wenn oder nachdem der neue Steuersatz in Kraft tritt.

2.23 Bilanzierung und Zahlung von Zöllen auf importierte Tabakerzeugnisse

Die Abgabe von Tabakerzeugnissen sowie die Zollabgabe und die Einfuhrumsatzsteuer sind zum Zeitpunkt der Einfuhr zu entrichten, es sei denn, die Waren sind:

  • vom Einfuhrort entfernt nach:
  • unter einem anderen Zollsuspendierungs- oder Duty-Free-Regime eingeführt

Informationen zu Einfuhrverfahren und zur Zahlung der fälligen Zölle und Mehrwertsteuer finden Sie im Tarif, indem Sie sich an unsere Hotline wenden.

2.24 Die Person, die zur Zahlung der Abgabe verpflichtet ist

Wenn Tabakerzeugnisse aus einem registrierten Geschäft entfernt werden, ist der Hersteller, der das Geschäft bewohnt, zur Zahlung der Abgabe verpflichtet. Im Falle einer unregelmäßigen Entfernung aus einem registrierten Geschäft ist die Person, die zur Zahlung der Abgabe verpflichtet ist, der Bewohner des registrierten Geschäfts, aber jede andere Person, die an dieser Abreise beteiligt ist, ist gesamtschuldnerisch zur Zahlung verpflichtet. Importeure von Tabakerzeugnissen finden in den in Absatz 1.4 genannten Bekanntmachungen weitere Informationen darüber, wer an den Zollstellen für eingeführte Verbrauchsteuern zollpflichtig ist.

3. Wie man ungewöhnliche Tabakerzeugnisse klassifiziert

Diese Bekanntmachung richtet sich in erster Linie an die Herstellung von gängigen Tabakerzeugnissen, nämlich Zigaretten, Zigarren, handgerolltem Tabak, anderem Rauchtabak, Kautabak und Tabak zum Erhitzen.

Neue Produkte außerhalb des Mainstreams treten jedoch zunehmend in den britischen Markt ein. Ziel dieses Abschnitts ist es, diese Produkte hervorzuheben und zu ihrer Behandlung für Dienstzwecke zu beraten.

3.1 Das einschlägige Gesetz

Viele ungewöhnliche Tabakprodukte werden nach Großbritannien importiert und nicht hier hergestellt. Wenn diese Waren importiert werden, wird häufig der Zolltarif herangezogen, um die Waren zu kategorisieren und eventuell zu zahlende Zollgebühren zu berechnen. Der Tarif ist ein international vereinbartes System zur Benennung von Produkten, das zwar einen Hinweis darauf gibt, ob eine Verbrauchsteuer zu zahlen ist, jedoch nicht vorschreibt, ob eine Verbrauchsteuer fällig ist.

Die Abgabe von Tabakerzeugnissen wird in Abschnitt 2 des Gesetzes über die Abgabe von Tabakerzeugnissen von 1979 erhoben. Die zollpflichtigen Produkte sind in Abschnitt 1 aufgeführt und in der Bestellung von Tabakerzeugnissen (Beschreibungen der Produkte) 2003 näher definiert.

3.2 Andere zollpflichtige Tabakerzeugnisse

Diese Tabelle erhebt keinen Anspruch auf Vollständigkeit, zeigt jedoch einige der Produkte, die im Hinblick auf die Haftung gegenüber der Tabakwarenpflicht möglicherweise einer besonderen Klärung bedürfen.

Name Beschreibung Behandelt wie Bemerkungen
Beedies, Bidis Grob gemachte Tabakröllchen Zigaretten
Stumpfe Wraps Aromatisierte Blätter aus rekonstituiertem Tabak Anderer rauchender Tabak
Gutkha Kaumischung aus Tabak, Nüssen, Gewürzen usw. Kautabak Bekannt unter vielen verschiedenen Namen, zum Beispiel Tulsi Mix, Paan und so weiter
Shisha Tabak gemischt mit Melasse, Obst, Glycerin und so weiter
Hinweis: Diese Definition umfasst Kräuter-Shisha (Nicht-Tabak-Shisha).
Anderer rauchender Tabak Bekannt unter vielen verschiedenen Namen, aber zum Rauchen in einer Wasserpfeife gemacht
Snus (oraler Schnupftabak) Tabakgranulat und Aromen, zum Saugen, in kleinen Beuteln oder lose. Dieses Produkt unterliegt derzeit in den meisten europäischen Ländern und in Großbritannien einem Verkaufsverbot

Wenn ein Produkt Tabak- oder Kräuter-Räuchermischungen enthält und geraucht oder gekaut wird, unterliegt es der Tabakproduktpflicht.

3.3 Wie wird die Zollgebühr für Tabakerzeugnisse erhoben?

Mit Ausnahme von Zigaretten sind Tabakerzeugnisse nach dem Nettogewicht des Erzeugnisses, dh des Erzeugnisses ohne Verpackung, zollpflichtig. Für Tabak zum Erhitzen von Produkten wird jede Umhüllung oder Abgabemethode, die den Tabak umgibt, für die Berechnung ausgeschlossen.

Der Zollsatz wird durch die Klassifizierung des Produkts bestimmt. Der Zoll wird auf das Nettogewicht des Tabakerzeugnisses angewendet, nicht nur auf das Tabakerement. Produkte, die ganz oder teilweise aus Tabak oder einem als Tabakersatz verwendeten Stoff hergestellt werden, sind zollpflichtig.

Kräuterrauchprodukte, die keinen Tabak enthalten, unterliegen ebenfalls der Steuer auf Tabakerzeugnisse in gleicher Weise und mit dem gleichen Satz wie ihre Tabakäquivalente.

3.4 Tabakpflichtige Tabakerzeugnisse

Nasenschnupftabak unterliegt in Großbritannien nicht der Steuer auf Tabakerzeugnisse. Sie müssen von der HMRC zugelassen sein, wenn Sie Schnupftabak herstellen, entweder für den persönlichen Gebrauch oder zum Verkauf. Genehmigungsverfahren und Ausnahmen sind in der Mitteilung 2003: Tabaksteuer – das Genehmigungsschema für Rohtabak enthalten.

Kräuterrauchprodukte, die ausschließlich für medizinische Zwecke verwendet werden und durch eine Lizenz abgedeckt sind, die von der Regulierungsbehörde für Medizin und Gesundheitswesen erteilt wurde (MHRA) sind von der Tabakwarensteuer befreit.

Wenn Sie Zweifel an diesen Produkten und ihrer Pflichthaftung haben, sollten Sie uns kontaktieren und alle Einzelheiten mitteilen.

3.4.1 Rohes Tabakblatt

Roher Ganzblatttabak unterliegt nicht der Pflicht für Tabakerzeugnisse. Allen Unternehmen und Einzelpersonen ist es untersagt, Tätigkeiten im Zusammenhang mit Rohtabak auszuüben, es sei denn, sie verfügen über eine Genehmigung der HMRC oder es gilt eine Ausnahme. Genehmigungsverfahren und Ausnahmen sind in der Mitteilung 2003: Tabaksteuer – das Genehmigungsschema für Rohtabak enthalten.

Raw tobacco leaf that has been cut, split, twisted or pressed into blocks (including having the stem removed) and is contained in individual packages that are generally less than 20kgs in weight will be considered liable to duty as ‘other smoking tobacco’.

3.5 Contacts for more information

If you wish to manufacture or import tobacco products in the UK and are unsure about the liability, contact the helpline.

4. Registered premises – general information

4.1 Registered premises

Premises used for the manufacture or safe storage of tobacco products must be registered under Regulation 4 or 5 of the Tobacco Products Regulations 2001. Registered premises is the collective term used to describe both registered factories and registered stores.

Registered factories and stores are covered in more detail in sections 5, this section covers general information which applies to both types of registered premises.

4.2 How to apply for registration

If you wish to open a new tobacco factory or store you should write to us. If you already manufacture tobacco products in the UK you’ll have an established contact point. If you’re opening manufacturing premises for the first time your first point of contact should be:

HMRC

Excise Processing Team

BX9 1GL

You must include the following information in your letter:

  • the address, purpose, and intended production or storage capacity, of the premises
  • a detailed plan of the premises showing the areas where you intend to manufacture tobacco products or process refuse or store tobacco products (see paragraphs 4.7 and 4.8)
  • whether the tobacco products to be manufactured or stored are intended for home use, export, or both
  • the security arrangements for the premises concerned (see section 7)
  • the hours during which the premises will be open
  • details of the accounting arrangements including any request for electronic removal (see section 9)
  • the definition of your bulk unit (see paragraph 6.8)
  • a statement of whether or not you wish to break bulk in the registered store (see paragraph 6.8)
  • a request, if appropriate, that the registered store be approved for ‘import account’ (see paragraph 8.11)

Once we’re satisfied that the required conditions (see paragraph 4.4) have been met you’ll be issued with a registration letter. The registration letter will contain details of the premises registered and any particular conditions applying to those premises.

4.3 Applying to register premises for the manufacture or safe storage of herbal smoking products

Herbal smoking products are liable to tobacco products duty and will be treated in the same way as tobacco products. This means that UK manufactured herbal smoking products:

  • can only be manufactured in a registered factory unless the products are to be used for the purpose of research and experiment
  • on which Tobacco Products Duty has not been paid can only be stored in a registered store
  • cannot be stored in your factory for more than one day, which is why you need to register a separate store

If you’re not already registered as a factory or store you must write to the Excise Processing Team. Make sure you write to us well in advance as this will allow us to carry out the relevant checks and avoid any delays.

If your business is under one legal entity and you’re already registered as a factory or store for the manufacture of tobacco products you may be able to extend your registered premises to incorporate the factory and store for the manufacture of herbal smoking products. You should write to the Excise Processing Team and give at least 30 days notice of your intentions.

Where your business is not under one legal entity then you must write to the Excise Processing Team to become a registered tobacco factory or store.

Once we’re satisfied that the required conditions (see paragraph 4.5 and 4.6) have been met you’ll be issued with a registration letter. The registration letter will contain details of the premises registered and any particular conditions applying to those premises.

4.4 When HMRC can revoke the registration of premises

Under powers granted by Regulation 6 of the Tobacco Products Regulations 2001, we may revoke the registration of premises where there has been failure to comply with or contravention of any:

  • condition or requirement attaching to the registration
  • requirement imposed by this notice which has the force of law (see paragraph 1.4) or for any other reasonable cause

Under powers granted by Regulation 10 of the Tobacco Products Regulations 2001, we may revoke an approval for ‘electronic removal’ in a registered store (see section 9).

Where we revoke your approval we’ll normally give you not less than 3 months notice. However, if in exceptional circumstances, we consider it necessary for the protection of the revenue, we may give less than 3 months notice.

4.5 The conditions that must be met before HMRC will register premises as a factory or store

Before we register any premises as a factory or store you must satisfy the following conditions:

Failure to comply with these conditions may result in a refusal to register the premises concerned. You may also be liable to penalties if you fail to apply to register with HMRC at the right time or if your monthly duty return is inaccurate. See paragraph 1.8 for more details.

4.6 The conditions that apply to registered premises in general

The following general conditions apply to registered premises:

  • registered tobacco premises must only be occupied by one manufacturer of tobacco products
  • tobacco products must not be sold, to persons other than tobacco manufacturers, before removal from registered premises unless the goods are not eligible for removal to home use
  • all tobacco products deposited in a registered store must be in packages identified by legible and permanent markings
  • all tobacco products deposited in a registered store must be produced without delay on request by us

The following paragraph has the force of law

The physical extent of registered premises must not exceed that shown in the registration letter. Tobacco product held outside of registered premises must not be entered into or remain in the stock records for those premises. (This condition is imposed under Regulation 7(5)(a) of the Tobacco Products Regulations 2001.)

HMRC can impose additional conditions if they consider it necessary for the protection of the revenue.

4.7 What ‘occupied’ means

We consider premises to be occupied by a manufacturer if:

  • they’re registered in the name of the manufacturer whose product is going to be manufactured or stored in the premises concerned
  • the tobacco product remains the property of the manufacturer (or the responsibility of the manufacturer, in the case of imported product where the manufacturer does not own the goods but takes control as the sole UK agent for the product)
  • the manufacturer pays or accounts for any duty due upon the removal of the tobacco product
  • the manufacturer gives any premises guarantee that may be required

4.8 The physical area that the registration of a factory or store covers

The registration will always clearly define the area within which, provided that all the conditions are met, tobacco products may be manufactured or stored. When you apply for registration you must submit a plan of the premises which you wish to register as a factory or store. It’s possible for the registered factory or store to cover only part of the commercial premises. Tobacco Products Duty must have been paid, secured or otherwise accounted for on any tobacco products outside registered premises (except as may be allowed in exceptional circumstances by us).

4.9 Registered premises do not have to be a building

‘Premises’ do not have to be a building but do have to be an enclosed area of ground. As a manufacturer you can apply to register, as a store, an area of ground instead of a building or part of a building. We refer to registered stores which are not buildings as ‘open-air’ stores. They’re acceptable in principle provided that all other conditions or requirements concerning the registration of a store can be met. These conditions are set out in paragraph 6.6.

4.10 The conditions that apply to the use of computer records for stock control or accounting purposes

Specific software packages are not endorsed by HMRC. Your obligations regarding stock control, duty payment, and so on, are the same whether you have manual or computer systems. Software packages which have been accepted for use in some warehouses or registered premises may not be appropriate for use in others. If you wish to use computer records you should apply to us sufficiently in advance to allow our requirements to be incorporated into your proposal. Details must be provided of the system that you intend to adopt. Any existing manual system must be maintained until such time as we permit the use of a computer system. You may also apply to us for permission to use computer generated versions of official forms. You should include specimens of the computer generated forms with your application, so that we can check that they meet official requirements. Where we approve the use of computer records, conditions will usually be imposed under section 118A of the Customs and Excise Management Act 1979. The conditions will require:

  • the right of access by us to the computer systems and their documentation (including financial and management systems) in relation to your business as a revenue trader
  • the provision of any necessary assistance to us during audits of the systems
  • the provision of print facilities for the information accessed
  • the inclusion of the computer system in your annual audit (and the auditor’s report being made available to us)
  • adequate security, fallback and recovery systems
  • advance notice of any proposed changes to the system (such changes must not be introduced without our approval)

Failure to comply with these requirements may result in a refusal to register the premises concerned or lead to the revocation of the registration. You must ensure that safeguards exist to protect your system from inadvertent corruption whilst being viewed by us. We suggest that you:

  • provide a terminal for official use which is capable only of accessing the system and displaying information on the VDU
  • allocate a unique password to us which will allow the system to be accessed on a ‘read only’ basis

Remember that additional conditions apply to ‘electronic removal’ which is dealt with in section 9.

4.11 Notification that must be given if you want to alter or extend the structure of your registered premises, the security arrangements or working hours

Unless you already have alternative arrangements in place with us, you must write to the Excise Processing Team in Glasgow if, at any time after the premises have been registered, you intend to extend or reduce the premises or alter the security arrangements. You must give at least 30 days notice of your intentions. You must also give 7 days notice of alterations to the times when the premises are open. You should also advise us well in advance of any other intended changes, for example, to your computer systems, which may affect the registration of the premises.

4.12 Receiving imported tobacco products into your registered premises without payment of duty

You may receive imported tobacco products into your registered premises either direct from the place of importation or via an excise warehouse, without payment of Tobacco Products Duty provided that any Customs Duty due, other than where duty suspended EU movements are dispatched to Northern Ireland, has been paid or accounted for. That is, the payment has been deferred under duty deferment arrangements agreed with HMRC.

In the case of tobacco products in free circulation, the appropriate arrangements for the receipt of such goods will apply. (See Excise Notice 197: receipt into and removal from an excise warehouse of excise goods.)

In the case of tobacco products entered for free circulation at the port or airport of importation or in a customs and excise warehouse, any examination and account for excise duty purposes may be done at:

  • the place of importation
  • any other place, including registered premises, which has been approved for this purpose

4.13 The procedures for movements of tobacco products from registered premises to EU member states – Northern Ireland only

Current procedures and instructions for consigning goods to EU member states (Northern Ireland only) are contained in Excise Notice 197: receipt into and removal from an excise warehouse of excise goods. The same rules apply to herbal smoking products.

4.14 Dispatching consolidated goods for export at unauthorised premises

The same general principles apply as for exports from excise warehouses (see Excise Notice 197: receipt into and removal from an excise warehouse of excise goods). Consolidation of duty suspended and other goods at unauthorised premises (within the UK) may be allowed under the following conditions:

  • you must not store duty suspended excise goods in unapproved premises
  • the movement takes place under a single transport contract for the goods
  • you cannot regroup full container loads
  • if you group duty suspended and duty paid goods, you must ensure that you load the duty paid goods before the duty suspended goods
  • you must not interfere with the goods
  • you must produce the container for examination at shipment
  • you must record full details of pre and post groupage transport on the accompanying paperwork
  • you must notify us of any losses identified at groupage

5. Registered factories

5.1 Registration of factory premises

You must apply for registration of any premises in which you intend to manufacture tobacco products for purposes other than research or experiment. The manufacture of tobacco products other than in registered factories is illegal unless the products are to be used for the purposes of research or experiment. You should contact us if you think that your intended manufacture falls within the scope of research or experiment. See paragraph 4.2 for details of how to apply for registration.

You may also be liable to penalties if you fail to apply to register with HMRC at the right time, see paragraph 1.8.

5.2 Storage of tobacco products in your registered factory

You must remove all tobacco products from your registered factory by the end of the first business day following the day of manufacture. We may allow you to dispense with this condition in exceptional circumstances but you should contact us as soon as possible if you feel that this is necessary. For the purposes of this requirement, the tobacco product is considered to have been manufactured once it crosses the Production Account Point (see paragraph 5.4). This should mean that, in practice, the day of manufacture will be the day the tobacco product is recorded in the production account (see paragraph 8.2).

5.3 Removal of tobacco products direct from your registered factory to home use

Subject to any fiscal marking (see section 12, Annex 1 and Annex 2) or other requirements, you may remove tobacco products from your registered factory to home use on payment of the duty. This amounts to a ‘factory gate’ duty point and you should discuss the implications with us.

5.4 The Production Account Point

This is the precise, clearly defined physical point through which all tobacco products are channelled after manufacture, but before they enter a registered store, where the production account is raised.

6. Registered stores

6.1 Storage premises that can be registered

We may register premises for the safe storage of tobacco products without payment of duty, provided that they are:

  • secure
  • under your direct control
  • properly operated
  • covered by your accounting system using documentation and an audit trail acceptable to us

6.2 Applicants for a registered store

Only a manufacturer who occupies a registered factory can apply for a registered store. The definition of ‘manufacturer’ is that given in Regulation 3 of the Tobacco Products Regulations 2001 (see glossary).

6.3 Registering, as a store, storage facilities that are leased rather than owned

Manufacturers can lease a facility, which is owned and operated by an unrelated storage company, provided that the:

  • store is registered in the name of the manufacturer whose product is going to be stored in the premises concerned
  • tobacco product remains the property of the manufacturer (or the responsibility of the manufacturer, in the case of imported product where the manufacturer does not own the goods but takes control as the sole UK agent for the product)
  • manufacturer pays or accounts for any duty due upon the removal of the tobacco product
  • manufacturer gives any premises guarantee that may be required

6.4 Registering part of an excise warehouse as a registered store

The same area of a building cannot be both an excise warehouse and a registered store. It is, however, possible for a registered store to be physically part of a larger building and for the rest of the building to be an excise warehouse. Where the registered store is physically attached to an excise warehouse all of the following conditions apply:

  • entrances and exits are to the outside and not through the excise warehouse
  • there’s no access through the registered store to any other building or part of the building
  • any dividing wall between the registered store and any other building or part building, whether or not under HMRC control, should preferably be a solid wall of brick or concrete block
  • such a dividing wall may, however, consist of heavy gauge metal grid provided that it’s permanent, immovable, extends from floor to ceiling or roof, is of a small enough mesh to prevent the removal of tobacco products and be as proof against forced entry or accidental impact as the rest of the store walls
  • there should be no uncertainty as to the extent or separate nature of the registered store and any adjoining building, whether or not any adjoining building is under HMRC control

Failure to comply with these conditions may result in a refusal to register or the revocation of the registration of the premises concerned.

6.5 Storing tobacco product in an excise warehouse instead of a registered store

Tobacco product that has been manufactured in the UK and which is intended for home use may only be stored in duty-suspension in a registered store. UK manufactured tobacco product which is intended for export or any other duty-free purpose may be stored in an excise warehouse but may not be removed to home use from the excise warehouse. Imported tobacco products which are intended for removal to home use in the UK can be stored in an excise warehouse.

6.6 Other conditions that apply to the registration of ‘open air’ stores

‘Open air’ stores are described in paragraph 4.9.

The following additional conditions also apply to premises that are to be registered as an open air store:

  • the store must be secure
  • accurate records of the tobacco product received into, stored within and removed from the store must be kept
  • the tobacco product must be identifiable against the records for the purposes of stock checking
  • all conditions pertaining to electronic removal must be met (if approval for electronic removal is requested)
  • a detailed plan of the premises to be registered as an open-air store must be provided to the Excise Processing Team
  • the premises to be registered as an open air store must be on land that’s occupied by the manufacturer, although there need not be a registered factory on the same land
  • the premises that are to constitute an open-air store must be enclosed by a wall or a fence at least 3 metres tall
  • the boundary wall or fence demarcating the store must be robust, fixed into the ground and secure enough to prevent cases of tobacco product from being passed over, under or through it
  • any fence must consist of a heavy gauge metal grid or mesh small enough to prevent the removal of anything larger than individual retail packs of tobacco products
  • the wall or fence demarcating the open-air registered store may, if necessary, also form part of the site perimeter fence provided that we consider the particular premises to be secure and suitable for the safe storage of tobacco products, any common wall or fence that both demarcates the open-air store and also forms part of the perimeter of the manufacturers whole site must be as high as the perimeter wall or fence if that is higher than 3 metres and may be required to be more substantial than the rest of the fence enclosing the store
  • in addition, CCTV or other surveillance should allow detection of illicit entry or removal of tobacco products at any time of day or night
  • access and egress, to and from the registered store, must be controlled by the manufacturer
  • the open-air store can only be used for the storage of tobacco products in road, rail and sea transport containers, unless additionally approved for the storage of innocent goods (see paragraph 6.10)
  • tobacco products must be kept in uniquely identified transport containers within the registered open-air store
  • the transport containers must be parked or placed within clearly and permanently marked locations within the open-air store
  • the location of each transport container must be shown in the store records
  • the pallets within the transport containers must be individually identified
  • the contents of each separately identified transport container must be recorded in the store records down to pallet and case level
  • tobacco product, which your records show as being held in the open-air registered store, should not be held anywhere other than in that store

6.7 Re-packing tobacco products in a registered store

You can re-pack tobacco products in a registered store provided that you give us reasonable notice of your intentions. We would normally expect the period of notice to be at least 24 hours, not including weekends and public holidays. If you intend to carry out continuous or regular re-packing you may agree standing arrangements with us.

Your re-packing operations may affect your registration conditions relating to ‘breaking bulk’ and ‘offsetting’ (see paragraphs 6.8 and 8.10). You should discuss this with us.

6.8 ‘Breaking bulk’ in a registered store

‘Bulk’ in this context means the bulk production unit (for example a stock case or tray) in which the products have passed the Production Account Point, as distinct from the smaller units (for example, 20 or 200 cigarettes) in which they are normally put up for retail sale. You must agree what is to be regarded as the ‘bulk unit’ with us. Breaking bulk, means opening bulk units to remove internal packages. ‘Offsetting’ (see paragraph 8.10) may be allowed only if you’ve elected not to break bulk within the registered store. If the terms of your premises registration permit you to break bulk within the registered store, you’ll be expected to account for the duty on all stock deficiencies and not take credit for any surpluses that might otherwise be offset.

See section 9 for particular conditions applying to registered stores which are approved to use ‘electronic removal’.

6.9 Imported tobacco products and your registered store

If you do not wish to put imported tobacco products into your registered store there are a number of alternatives available to you. For information about importations into warehouses read the notices detailed in paragraph 1.4 or consult the helpline.

6.10 Storage of ‘innocent goods’ (goods that are not subject to excise duty) in your registered store

If you wish to store innocent goods in your registered store, you should make a written request to us. Your request should be made either when applying for the registration of the store, or later as a request for variation of the conditions of the registration.

You should consider the following points before you request this facility:

  • stores are registered for the safe storage of tobacco products without payment of duty, it follows that, wherever possible, you should request the de-registration of premises or part-premises which are to be used for the storage of goods other than tobacco products
  • where such de-registration is not practicable, you may request a variation to the registration of the store concerned, to allow the storage of innocent goods therein
  • any particular conditions relating to such storage will be stated in the registration letter for the premises concerned
  • innocent goods must be physically segregated within the store, unless the store’s (electronic removal) computer stock record system is capable of recording and tracking the movement of the innocent goods into, within and out of the store concerned
  • any Customs Duty, import or acquisition VAT due on the innocent goods, must be paid or accounted for before the goods enter the registered store
  • you’ll not be permitted to store other exciseable goods (goods containing alcohol or oil products) in your registered store
  • the storage of innocent goods within registered factories will not be permitted

6.11 Receiving back into your registered store tobacco product that was inadvertently removed to an excise warehouse

Product that has been inadvertently removed to an excise warehouse can be received back into your registered store subject to the following conditions:

  • the product was removed to an excise warehouse for export in accordance with Regulation 9 of the Tobacco Products Regulations 2001
  • the product was not fiscally marked and was not intended for home-use
  • that we allow the goods to be removed from warehouse under regulation 16(1)(e) of the Excise Warehousing (etc) Regulations 1988
  • you have retained ownership of the goods, or take ownership of the goods before you receive them back into your registered store

6.12 Removing tobacco products from your registered store without payment of duty

Subject to any fiscal marking (see section 12, Annex 1 and Annex 2 or other requirements, you may remove tobacco products from your registered store without payment of duty for any of the following purposes:

  • removal to other registered premises
  • warehousing in an excise warehouse for any purpose other than home use
  • exportation, removal to the Isle of Man or shipment as stores
  • destruction or other disposal to the satisfaction of the commissioners
  • such other purpose (except home use) as the commissioners may permit
  • may remove herbal smoking products from your registered store without payment of duty for any of the purposes shown above, in addition any herbal smoking products that have been granted a UK marketing licence from the Medical and Healthcare Products Regulatory Agency can also be removed from your registered store without payment of duty

6.13 Storing tobacco products manufactured by other UK manufacturers in your registered store

You can store tobacco products which were produced by another manufacturer in your registered store provided that you take ownership of them.

6.14 Wholesalers or retailers storing UK manufactured tobacco products in duty suspension

UK manufactured tobacco product, which is intended for home use and on which duty has not been paid, can be stored only in a registered store. Such storage is limited to the companies involved in the manufacture of tobacco products.

7. Security – physical and financial: information for manufacturers

7.1 Responsibilities for the physical security of your registered premises

You’re responsible for protecting tobacco products in your registered premises from improper interference or removal. This responsibility is not reduced by our official checks or presence. You should pay special attention to your security arrangements between the stage at which raw material first becomes dutiable and the point at which the Production Account is raised.

The structural security of your premises and the control of goods, persons having authorised access to the premises, and vehicles entering or leaving your premises are your responsibility. We can, however, require you to make improvements in your arrangements if we think that the registered premises have become unsatisfactory for the purpose for which they’re registered.

You should also ensure that all persons on your registered premises are aware that:

  • duty may not have been paid on the tobacco products on your premises
  • illicit removal is a revenue offence for which they may be prosecuted

Our warning Excise Notice 50: duty free warehouse warning is available for display throughout your premises but you can use your own form of notice if it carries a similar warning.

7.2 Financial security

It’s compulsory to provide financial security for goods which are in transit in the UK. Additionally, we can, if we deem it necessary for the protection of the revenue, require you to provide security for the duty on tobacco products which is chargeable but has not yet been paid or accounted for. This applies to products:

  • in registered premises
  • used for research or experiment in approved premises

7.3 Entering and inspecting registered premises

Our officers have powers:

  • of entry to your premises at any reasonable hour
  • to inspect vehicles on, entering or leaving your premises
  • to require the production of documents relating to the tobacco products
  • to require access to your computer systems in relation to your business as a revenue trader

8. Records and returns: information for manufacturers

8.1 Records of materials that must be kept for a registered factory

The following 3 paragraphs and bullets have the force of law

As the occupier of a registered factory you must keep records showing the quantities and descriptions of:

(a) all materials received

(b) all materials used in each manufacturing batch or during any period of manufacture agreed with us

(c) all materials disposed of

(d) any refuse deriving from materials used

(e) all refuse disposed of and

(f) all tobacco products in your possession prior to their entry into the production account.

You must also record, in relation to the records kept under paragraphs 8.1 (a), (b), (c) and (e) above, the date of receipt, use or disposal of the materials or refuse concerned.

These records must be preserved for a period of 6 years, or such lesser period as we may allow.

8.2 Records of production that must be kept for a registered factory

Under Regulation 14(3) of the Tobacco Products Regulations 2001 you are required to keep a Production Account. This is a continuous daily account of the quantity of tobacco products made in the factory.

For each tobacco product the Production Account must show the:

  • quantity produced
  • type, brand and size of retail packet
  • date of production and entry into that account

The Production Account need not show any products intended for immediate recycling in the same factory.

The Production Account will normally be based on the number of retail packs per bulk unit, for example, stock case or tray (see paragraph 6.8) in which the products are to be stored. The point at which the Production Account is raised is the accounting point for establishing the daily quantity of tobacco products that you manufacture. It must be based on accurate physical counting of all products made.

The point at which the account is raised must be before the product is removed from the factory. The time at which the Production Account is raised may be when the tobacco products are first put into a state suitable for consumption, or put into a state suitable for removal, or packed for delivery. The point and time at which the Production Account is raised, as agreed with us, will be detailed in the registration letter for the premises concerned. If you wish to alter the Production Account Point you must obtain approval from us.

You are required to preserve the Production Account for not less than 6 years, unless we allow otherwise.

8.3 Record of materials reconciliation that must be kept

You should reconcile the quantities of materials received into your factory with the quantities of tobacco products that you manufacture.

Under section 8(1) of the Tobacco Products Duty Act 1979 you may be required to provide a written statement or return accounting for tobacco products, or materials for their manufacture, which are or have been in your possession or under your control. The length of the period covered by the statement or return must be agreed with us. This period can be suited to the size and nature of operations and the accounting arrangements at the factory, but it will not normally exceed 3 months. Your own reconciliation procedures will normally form the basis for the statement or return and will be subject to audits and checks by us.

8.4 Records that must be kept of tobacco products removed from a registered factory

As the occupier of a registered factory you must keep an account of all tobacco products removed from the factory. You must keep each such account at the registered factory unless we advise you in writing that you may do otherwise.

Each account must contain the following details for tobacco products which have been removed from the registered factory:

  • the date
  • the type of tobacco product
  • the brand
  • the size of retail pack
  • whether or not the packs bear a fiscal mark
  • the quantity of tobacco products in each outer package or carton and the number and distinguishing marks of such packages or cartons
  • the date of the entry in the production account or the number and date of the delivery document

These must be preserved for a period of 6 years, or such lesser period as we may allow.

8.5 Accounts and records that must be kept for a registered store

As the occupier of a registered store you must keep stock accounts of all tobacco products received into the store, operated upon within the store and removed from the store. You must keep each account at the registered store unless we advise you in writing that you may do otherwise.

These records must be preserved for a period of 6 years, or such lesser period as we may allow.

The following sentence and 7 bullets have the force of law

Each such account must contain the following details for tobacco products which have been received, operated upon, or removed:

  • the date
  • the type of tobacco product
  • the brand
  • the size of retail pack
  • whether or not the packs bear a fiscal mark
  • the quantity of tobacco products in each outer package or carton and the number and distinguishing marks of such packages or cartons
  • the date of the entry in the production account or the number and date of the delivery document

Each account must be balanced and reconciled with stock held in the store on a regular basis as agreed with us.

8.6 Records that must be maintained on the receipt of tobacco products from other registered premises

Tobacco products received from other registered premises must be entered in the store records in the usual manner. These will be subject to inspection and audit by us.

8.7 Returns that must be made if you remove tobacco products to home use

Duty is payable on all removals to home use.

If you remove product to home use from registered premises you are required to submit a return (TP7) showing the quantities of products delivered to home use and the amount of duty due. Further to the introduction of the MET on 20 May 2017 from 31 March 2017 a revised TP7 includes new boxes to account for any additional duty due in cases where the MET is higher than the usual application of duties. A TP7 return must be submitted daily unless you are approved for duty deferment. In that case you may be permitted to submit the TP7 on a monthly basis. The submission of a monthly TP7 must be agreed by us.

8.8 Returns or records that you, as the occupier must make or keep for tobacco products removed without payment of duty from registered premises

You will not normally be required to complete an official return for removals for purposes other than home use. In most cases the records that you are required to keep and your commercial documentation, which accompanies the tobacco products, will be sufficient. We must agree your record systems and be satisfied that your commercial documents are sufficient for our purposes.

The following sentence and table have the force of law

For each type of duty-free removal you must keep the records and supporting commercial documentation specified in the following table.

Type of duty free removal from registered premises Manufacturer’s own records and commercial documentation required instead of a return
Exports (including consignments to EU member states – Northern Ireland only) Store or factory records showing removal. (See paragraphs 8.4 and 8.5) Consignment note Invoices
Removals to the Isle of Man Consignment note Invoices Store or factory records showing removal. (See paragraphs 8.4 and 8.5)
Destruction or recycling of damaged/unwanted/unusable stock. (This does not include customer returns – see section 10 below) Store or factory records showing removal. (See paragraphs 8.4 and 8.5) Consignment note (if appropriate) Certificate of destruction (if destroyed at third party premises)
Supply to entitled international organisations and diplomatic missions or for sale to visiting forces Store or factory records showing removal. (See paragraphs 8.4 and 8.5) Consignment note In addition to these requirements you may also provide supporting copies of invoices
Supply for duty-free shops/ships stores. (This does not include tobacco products intended for use as merchandise by registered mobile operators) – Note – Registered mobile operators will only apply in Northern Ireland for cruises between Northern Ireland and the EU Store or factory records showing removal. (See paragraphs 8.4 and 8.5) Consignment note Invoices
Removals to other registered premises (that is, stores or factories) Store or factory records showing removal. (See paragraphs 8.4 and 8.5) Consignment note (remember that such removals must also be supported by the records kept in the receiving store or factory.)
Permanent removal to an excise warehouse for purposes other than home use Store or factory records showing removal. (See paragraphs 8.4 and 8.5) Consignment note
Supply to a person authorised to receive duty free tobacco products for the purpose of testing, research or experiment Store or factory records showing removal. (See paragraphs 8.4and 8.5) Evidence that the consignee is entitled to receive the goods in duty-suspension. Consignment note Invoices
Temporary removal of product, not bearing a fiscal mark, to an excise warehouse for a permitted operation (for example, repacking) Store or factory records showing removal. (See paragraphs 8.4 and 8.5) Consignment note Consignment note for returning goods Store records showing receipt back into the dispatching store (See paragraph 8.6)

The requirement to keep store and factory records and keep and preserve consignment notes and invoices is imposed under powers granted to the Commissioners by the Revenue Traders (Accounts and Records) Regulations 1992. The records required must be preserved for a period of 6 years, or such lesser period as we may allow.

The following requirements are imposed under powers granted to the Commissioners by Regulation 6 of the Revenue Traders (Accounts and Records) Regulations 1992.

The following sentence and 8 bullets have the force of law

For each duty-free removal the store and factory records referred to in the table above must show the following information:

  • purpose of the duty-free removal (for example, export)
  • product type (for example, cigarettes)
  • brand and/or the product code number
  • quantity (that is, number of cigarettes, kilograms of other tobacco products)
  • pallet or other packaging unit identification
  • date of dispatch
  • destination warehouse name and address (if appropriate)
  • destination warehouse registration number (if appropriate)

The requirement for any customs entries, transit documents or other official forms (for example, C88, eAD, FAD, C426 or C185) is additional to the records and commercial documentation listed above.

8.9 About stock discrepancies

You’re required to notify us without delay of any discrepancy you find between the quantities shown in your stock records and those actually held in the store. You’re potentially liable to pay duty on any:

  • deficiencies found in the physical stock
  • surplus quantities not properly recorded in your stock accounts

8.10 Offset of deficiencies of stock against surpluses of stock

Minor picking errors may occur from time to time resulting in discrepancies, (surpluses or deficiencies), in the stock records which cancel each other out over the monthly accounting period. In other cases it may be possible to show that individual deficiencies and surpluses result from related bookkeeping errors, rather than from actual changes in the physical stocks.

As a concession you may be allowed to offset individual deficiencies and excesses provided that:

  • you do not break bulk within the registered store (see paragraph 6.8)
  • you notify us of any discrepancies as soon as you discover them (or at such other times as agreed with us)
  • you can provide the necessary evidence to satisfy us that the individual discrepancies represent no more than bookkeeping or simple picking errors
  • the errors involve packets of the same brand and retail price and do not result in any actual deficiency or surplus of stock
  • all offsetting arrangements must be agreed with us
  • any offsetting arrangements are without prejudice to the fiscal marking requirements and Regulations
  • a request to ‘offset’ stock in this manner constitutes a claim that duty has been paid or secured on the discrepancies, the burden of proof for this lies with you as the occupier of the registered store concerned

If the errors are not self-balancing within the monthly accounting period, you may be allowed to carry a surplus forward to the following month. This will only be allowed if a compensating error is expected to cancel out the apparent surplus. A surplus cannot be carried forward for more than one accounting period. Deficiencies cannot be carried forward. Duty must be paid on any unresolved deficiencies within the accounting period.

8.11 The procedure for receiving imported tobacco products

The procedures are the same as those shown in Excise Notice 197: receipt into and removal from an excise warehouse of excise goods, for excise goods imported to an excise warehouse. But any Customs Duty must be paid or accounted for before the tobacco product is received into the registered store.

8.11.1 Import account raised at the registered store

Tobacco products may be removed from the port of importation to the registered store for examination, provided that they are:

  • entered correctly for deposit in registered premises
  • imported in secure containers containing no other goods

Approval for the first account of the goods (the ‘import account’) to be taken at the registered store must be contained in the registration letter referred to in paragraph 4.2. You may also apply in writing at a later date to us.

8.11.2 Containers selected for examination at the port

Imported tobacco products may be selected for examination, and an import account raised, at the port of importation. You may, with our prior agreement, request that the goods be examined at your registered store. In such cases the goods will be officially sealed before leaving the port and you must not break the seals until authorised by us. In order to minimise delays you should notify us in good time of the expected arrival of containers under official seal.

8.11.3 Containers cleared at the port

Imported tobacco products cleared at the port will not be officially sealed. The tobacco products may be taken into your registered store but you must tell us immediately if there’s any discrepancy between the goods actually received and what is shown on the import declaration.

8.11.4 Goods moved from the point of importation to the Registered Store

When goods are moved from the point of importation to the registered store the movement must be supported by a transaction on the Electronic Movement and Control System (EMCS). Receipt of the goods will need to be acknowledged on the system to clear the movement. For further details of the EMCS procedures, see Excise Notice 197: receipt into and removal from an excise warehouse of excise goods.

9. Electronic removal in registered stores: information for manufacturers

9.1 Electronic removal

This is an optional and additional facility to:

  • allow, in suitably approved registered stores, tobacco products to be ‘removed’ to home use on payment of tobacco products duty without physically leaving the registered store
  • permit the continued storage of such duty-paid tobacco products within the registered store

Electronic removal amounts to a change from duty-suspended to duty-paid status in the records kept on a computer or other electronic system and is an irreversible transaction. Your computer or electronic system must preclude the possibility of any deliberate or accidental reversal from duty-paid to duty-suspended status.

You should note that any specific requirements concerning electronic removal are in addition to the other conditions applying to registered stores.

9.2 Applying for approval to operate electronic removal in your registered store

You must apply to us for approval to operate electronic removal in a particular store. Before we grant approval, we’ll examine the computer system that you propose to use, and will advise you of any modifications which are necessary. You should, therefore, approach us as early as possible in the planning stage.

9.3 Capabilities of your computer system

We’ll advise you of all the requirements for the system, but these will include the following:

  • tracing and recording all movements of tobacco products, as well as any changes in duty status, within the registered store (this includes freezing of stock, changes of location, sampling and stock adjustments)
  • uniquely identifying stocks, in order to facilitate physical stock checking
  • preventing unauthorised access to, and changes to, file data
  • an internal clock showing the correct date and time
  • accurate calculation of any duty due
  • allowing, at any time, authorised alterations to:
    • the current duty rate held on file
    • the recommended retail prices of all brands of cigarettes stored
    • production of reports of amendments and cancellations, so that these can be investigated

Failure to comply with these requirements may result in a refusal to register, or lead to the revocation of the registration concerned.

9.4 Physical removal and electronic removal in the same registered store

Only one type of removal may be used for determining the change of status of tobacco products from duty-suspended to duty-paid, within the physical area designated as the registered store. The registration may be altered to allow physical removal in exceptional circumstances and for the period of time that the electronic removal system is inoperable. You should contact us for advice in such circumstances.

9.5 The rules on ‘breaking bulk’ in a store where you operate electronic removal

In order to operate a break bulk or mixed picking area, the bulk units must first be electronically removed then physically transported to a physically demarcated duty paid location. You should discuss your proposals and our detailed requirements with us.

Should you wish to break down bulk units that have been electronically removed but which are still located within the mixed storage area, you should contact us immediately for advice.

9.6 Storage of records of electronic removals

The records required must be preserved for a period of 6 years, or such lesser period as we may allow.

If you want to keep records on a medium other than paper (for instance, microfilm or microfiche), you also need our approval. See Excise Notice 206: revenue traders’ records for further details.

9.7 Action to take in the event of a computer breakdown

You should follow the procedures as set out in your registration letter and any instruction or advice that you subsequently receive from us.

9.8 Special conditions that apply on Budget Day

Regulation 9(6) of the Tobacco Products Regulations 2001 also applies in the case of electronic removal. This means that any electronic removal of tobacco product after 11.59am on a day upon which the duty rate is increased, will be deemed to have been removed after the increase took effect. (See also paragraph 2.17.)

10. Duty payment and duty deferment: information for manufacturers

10.1 How to pay the duty

Unless you’re approved to pay duty under duty deferment arrangements, payment is required on a daily basis before the tobacco products are removed to home use. You should contact us to make the necessary arrangements.

10.2 Duty deferment

Duty deferment is a system whereby the duty liability on goods removed to home use is accumulated during an accounting period and payment is made usually about 2 weeks after the end of the accounting period. Full details can be found in Notice 101: deferring duty, VAT and other charges.

10.3 Duty deferment period

The deferment accounting period for tobacco products duty, on removals to home use from registered premises, is the calendar month. Payment day is the 15th day of the month following the accounting period. If the 15th falls on a non-business day, payment must be made on the next business day.

10.4 How to pay

Under the deferment system, payment is made by direct debit. If an emergency affects the direct debit method of payment in any period you’ll have to pay by some other means. We’ll contact you if this happens.

Following the introduction of a cap on 31 May 2012 by the Board of Bacs Payments Schemes Ltd (Bacs) which limits the maximum value of any single Bacs transaction, HMRC are no longer able to collect Direct Debits in excess of £20 million. If you regularly have a payment to make which exceeds £20 million, you need to make arrangements with your own bank to ensure payment reaches HMRC on the due date, by an alternative payment method such as CHAPS.

10.5 Applying for duty deferment

If you want to apply to defer excise duty (Tobacco Products Duty), you should follow the procedures set out in Notice 101: deferring duty, VAT and other charges. Imports (VAT Notice 702) has additional information about deferral of VAT.

When you return the completed forms, make it clear that you’re seeking approval for deferment of tobacco products duty on tobacco products removed from registered premises and quote ‘Notice 476’.

10.6 Financial security

In certain circumstances you may be required to provide financial security in the form of a guarantee given by a financial institution approved by us for that purpose. This deferment guarantee is additional to and separate from any other security we require.

The guarantee must fully cover the first £5 million of your monthly duty liability. Any additional monthly duty liability of between £5 million and £50 million need be only partly secured. This means that you’ll have to provide security for the first £5 million plus 10% of your duty liability between £5 million and £50 million.

If, for example, your monthly duty liability were £50 million, your guarantee would be £9.5 million that is, £5 million (for the first £5 million of the total liability) + £4.5 million (that is, 10% of the remaining £45 million of the total liability).

The maximum guarantee that you may be required to provide is £9.5 million. This is because no extra guarantee is required for monthly liabilities above £50 million. Your guarantor can be liable for up to twice the amount shown on the guarantee. This is because you can defer up to your guarantee limit in one month and then again in the next month before you have paid for the first month.

If your extra liabilities in peak periods exceed your existing guarantee you must provide supplementary guarantees. Notice 101: deferring duty, VAT and other charges provides further details.

10.7 Deferring payments of excise duty without a guarantee

Under the Excise Payment Security System (EPSS) you can apply for authorisation to defer payments of excise duty without providing a guarantee. If you’re authorised you can benefit from a reduction in your deferment guarantee by not providing security for your deferred payments of excise duty. If you want to apply for authorisation you should follow the action set out in Notice 101: deferring duty, VAT and other charges.

10.8 The duty deferment procedure each month

You request deferment on the duty return form TP7. You should complete 2 copies of the return with details of the duty liability in the agreed accounting period.

You should present the returns to us within the agreed time limit. This will normally be within 4 working days of the end of the calendar month. Before each payment day you’ll receive from our Central Deferment Office an advice of the amount that will be debited on payment day.

10.9 If you exceed your deferment limit

You must pay cash using form TP7. As soon as you exceed or think that you may exceed your deferment limit, you should contact us. If you’re refused deferment facilities, either permanently or for the remainder of a month in which you exceed your guarantee limit, you’ll be allowed to remove tobacco products only against pre-payment of the duty in cash or by guaranteed cheque on a daily basis. That’s why it’s important for you to get your guarantee level right and operate the approved arrangements properly. You should therefore:

  • keep a separate running total of each day’s duty liability
  • monitor the running total against your deferment guarantee limit
  • tell us when 90% of the guarantee limit for the calendar month has been exhausted

10.10 Giving notice of any changed circumstances

Notify our Central Deferment Office (see Notice 101: deferring duty, VAT and other charges) immediately if:

  • you cease trading
  • your business name or address is changed
  • you wish to make any other change in the details declared in your application for deferment approval

11. Repayment or offsetting of duty on customer returns

11.1 Manufacturers and reclaiming duty on tobacco products returned to registered premises

You should claim a repayment of duty under the terms of Regulation 26 of the Tobacco Products Regulations 2001. Subject to certain conditions we’ll allow a credit for the duty paid on products returned from customers to registered premises, and on products previously removed to your own duty paid storage but not delivered to customers and returned to registered premises. The tobacco products must, with our agreement, have been:

  • recycled
  • repackaged
  • destroyed by a method acceptable to us
  • any fiscal marks must have been obliterated or destroyed

‘Recycling’ and ‘repackaging’ have special meanings for duty credit purposes. Credit will be allowed only if the recycling or repackaging of the returned products is within the meaning of either word as given in the Regulation 3 of the Tobacco Products Regulations 2001.

Credit of duty will not be permitted on tobacco products that were removed to home use more than 3 years before the date of the claim.

11.2 Importers and reclaiming the duty on imported tobacco products returned by customers

You can claim a repayment of duty under the terms of the Excise Goods (Drawback) Regulations 1995. You can find further information in Excise Notice 207: excise duty drawback or from the helpline. It is a condition of drawback that any fiscal marks carried by the tobacco products are obliterated or destroyed before a claim is made. (See section 12, Annex 1 and Annex 2 for more information.)

11.3 Circumstances under which you cannot reclaim duty on tobacco products returned to registered premises

Duty credit will not be given on returned products which are in saleable condition and which are intended for re-issue without undergoing recycling or repackaging. Such products cannot be returned to duty suspended stock in registered premises. This applies also to products that are returned for repair or replacement of external packaging (the ‘stock-case’, for example). Minor re-packing operations like this do not attract duty credit.

11.4 The records that you must keep of returned products

The following sentence and 5 bullets have the force of law

You must keep a full record of returned products showing for each brand:

  • the quantity (number) of cigarettes
  • the weight of other products
  • the date when duty was originally paid
  • the amount of duty paid
  • the method of disposal

These records must be preserved for a period of 6 years, or such lesser period as we may allow.

11.5 Special conditions that apply to the disposal of the returned product

Any fiscal marks carried by the products must be destroyed or permanently obliterated.

Responsibility for destruction of the goods remains with the manufacturer or importer. Methods of destruction include incineration, grinding or denaturing. It’s essential that all the product is destroyed or rendered unsmokeable. You should agree the particular destruction methods to be used and the notification procedure with us.

Destructions are subject to the same official controls and audits as the rest of the manufacturing and storage process. In addition to meeting our requirements for any authorised destruction, you must also be aware of your legal responsibilities under legislation dealing with the control of pollution and protection of the environment. Any such or similar concerns should be resolved with the appropriate authorities before you submit your proposed method of destruction for our approval.

11.6 How the repayment is calculated

Duty will be credited or repaid at the rates of duty in force at the times when the products were originally removed to home use as shown on the TP7, commercial dispatch document, import entry, W6 or W6D.

For cigars, hand-rolling tobacco, pipe tobacco, chewing tobacco and tobacco for heating, duty will be repaid on the net weight of the products returned to the registered premises, provided that this does not exceed the weight on which duty was originally paid.

For cigarettes the amount of repayment will be determined by the actual number of cigarettes returned to the registered premises and the duty applicable as determined by the retail-selling price or the MET whichever is appropriate. For cigars, hand-rolling tobacco, pipe tobacco, chewing tobacco and tobacco for heating, duty will be repaid on the net weight of the tobacco product, provided that this does not exceed the weight on which duty was originally paid.

If you cannot determine the date that returned goods were removed to home use you should contact us for advice.

12. Fiscal marks: information for manufacturers, importers and anyone concerned with the distribution or sale of tobacco products

12.1 When the fiscal marking requirements apply

If you manufacture, import, hold, move, or sell cigarettes or hand-rolling tobacco you’ll need to be aware of and comply with the fiscal marking requirements. You can find more details in this section, Annex 1 and Annex 2 of this notice.

12.2 The legislation that governs fiscal marks

The Tobacco Products Duty Act 1979 sets out the framework for fiscal marks. The detailed requirements of the scheme are contained in the Tobacco Products Regulations 2001 and this notice.

12.3 A fiscal mark

A fiscal mark is a mark that must be carried on ‘specified tobacco products’ indicating that UK duty has been paid.
The specification of the fiscal mark for specified tobacco products manufactured in or imported into the UK before 20 May 2019 is contained in Annex 1.

In accordance with the revised Tobacco Products Directive (Directive 2014/40/EU of 3 April 2014) all unit packs of cigarettes and hand-rolling tobacco must carry unique identifier traceability codes and new security features from 20 May 2019. To accommodate these requirements, changes have been made to the position of the fiscal mark on specified tobacco products.

The specification of the fiscal mark for specified tobacco products, manufactured in or imported into the UK from 20 May 2019 is contained in Annex 2.

Specified tobacco products manufactured in or imported into the UK must carry a fiscal mark unless specifically excluded from the scheme.

Specified tobacco products that are required to carry a fiscal mark, which are held by a person who is a revenue trader, must carry a compliant fiscal mark irrespective of the date they were manufactured, imported or removed to home use.

12.4 ‘Specified tobacco products’

Specified tobacco products are those tobacco products listed in Regulation 21(2) of the Tobacco Products Regulations 2001. Those products are:

  • cigarettes
  • hand-rolling tobacco (with the exception of hand-rolling tobacco which is intended for retail sale in loose form and is supplied by the manufacturer or importer in packets containing 500 grams or more)

12.5 Tobacco products that are not specified tobacco products

The following tobacco products are not specified tobacco products and are not required to carry a fiscal mark:

  • cigars
  • cigarillos
  • hand-rolling tobacco which is intended for retail sale in loose form that is supplied by the manufacturer or importer in packets that each contain 500 grams or more
  • other smoking tobacco
  • chewing tobacco
  • tobacco for heating
  • herbal smoking products, for example, herbal cigarettes, herbal smoking mixtures for hand-rolling into cigarettes or any other tobacco products

12.6 Exceptions to the requirement that specified tobacco products must carry the fiscal mark

Under Regulation 23(3) of the Tobacco Products Regulations 2001, specified tobacco products that are not required to carry a fiscal mark must not carry a fiscal mark.

Specified tobacco products are not required to and must not carry a fiscal mark if they are for:

  • ships and aircraft stores
  • export
  • sale in export shops to travellers to third countries

and they are not delivered to home use or otherwise made available for home use.

Specified tobacco products are also not required to and must not carry a fiscal mark if they are:

  • imported for personal use and transported by them
  • for supply to entitled international organisations and diplomatic missions
  • for sale to visiting forces

and any conditions attaching to the relief from duty in those circumstances are complied with.

Specified tobacco products which have been removed to home use in the Isle of Man are not required to and must not carry a fiscal mark if:

  • excise duty has been paid on removal to home use in the Isle of Man
  • they carry a mark for fiscal purposes as required by the law in the Isle of Man
  • the excise duty paid in the Isle of Man has not been and will not be repaid, remitted or drawn back

Further information concerning tobacco products removed to or consigned from the Isle of Man can be found in paragraphs 12.18 to 12.20.

12.7 When the fiscal mark must be applied

Packs of cigarettes and hand-rolling tobacco which are manufactured in the UK and which are required to carry a fiscal mark must be marked when they’re packaged. In practice this will be before they leave the registered factory.

Packs of cigarettes and hand-rolling tobacco which are imported into the UK and which are required to carry a fiscal mark must be marked before they enter the UK. This includes packs of cigarettes and hand-rolling tobacco sent through the postal system which are intended for personal use.

12.8 Removing unmarked specified tobacco products from registered premises

Unmarked specified tobacco products may only be removed from registered premises for approved purposes. In most cases these are uses which do not involve the payment of duty. They are listed in Regulation 9(4) of the Tobacco Products Regulations 2001. In summary the approved purposes are:

  • removal to other registered premises
  • warehousing in an excise warehouse for any purpose other than home use
  • exportation, removal to the Isle of Man or shipment as stores
  • destruction or other disposal to the satisfaction of the Commissioners
  • removal to unregistered premises, after duty has been paid or accounted for, for the purpose of familiarisation, and demonstration to sales and other staff
  • removal to unregistered premises, after duty has been paid or accounted for, for the purpose of testing quality or testing products that are being developed
  • any other purpose (except home use) as we may permit

12.9 Removing imported marked specified tobacco products from registered premises without payment of duty

Specified tobacco products, which carry a fiscal mark and which are in registered premises, may be removed without payment of duty for the following purposes:

  • transfer from a registered factory to a registered store
  • transfer from a registered store to another registered store
  • destruction or disposal to the satisfaction of the commissioners
  • recycling or repackaging with the consent of the commissioners

You must also comply with any conditions attached to such duty free removals.

12.10 Removing marked product from an excise warehouse without payment of duty

Specified tobacco products, which carry a fiscal mark and are in an excise warehouse, may be removed without payment of duty for the following purposes:

  • removal to a registered store under duty-suspension arrangements
  • removal to another excise warehouse under duty-suspension arrangements
  • destruction or exportation following the obliteration or destruction of the fiscal mark to the satisfaction of the commissioners

12.11 Claiming drawback on marked product

Provided that you obliterate the fiscal mark to our satisfaction and meet the requirements set out in Excise Notice 207: excise duty drawback. See section 11.2 of Excise Notice 207 for differences from a normal export in relation to Northern Ireland.

12.12 The penalty for not marking products

Manufacturers or importers who remove to home use specified tobacco products that do not carry a compliant fiscal mark will be liable to forfeiture of the products in question and to a civil penalty.

12.13 Action if your pack mark does not comply with the specification for the fiscal mark

Packaging that does not comply with the fiscal mark specification will be non-compliant. The manufacturer or importer responsible for the non-compliant product will be liable to a civil penalty and the product in question will be liable to forfeiture.

12.14 Is it an offence to supply or sell unmarked specified tobacco products

It’s a criminal offence to possess, transport, display, sell, offer for sale or otherwise deal in unmarked products (that is, specified tobacco products that are required to carry a fiscal mark, but do not).

12.15 Overprinting or altering the fiscal mark

If you alter or overprint, or cause a mark to be altered or overprinted, you’ll be liable to a civil penalty and the product in question will be liable to forfeiture.

12.16 Allowing your premises to be used for the sale of unmarked specified tobacco products

It’s a criminal offence for the manager of premises to suffer the premises to be used for the sale of unmarked specified tobacco products that are required to carry a mark.

The term ‘suffer’ requires actual or constructive knowledge that the activity is taking place but does not require active connivance. For example, if you manage premises such as a public house, club, shop and you turn a blind eye to the fact that unmarked specified tobacco product is being sold on those premises, you’ll be guilty of an offence.

In this context a person is a manager of premises if they are:

  • entitled to control their use
  • entrusted with their management
  • in charge of them

This means that a person who merely lets premises on a commercial basis and does not exercise day-to-day control over those premises will not be guilty of an offence.

If convicted of the offence, you’ll be liable to a fine and the court may also make an order prohibiting the use of the premises in question for the sale of tobacco products for a period of up to 6 months. Failure to comply with such an order is a criminal offence.

12.17 Action for Registered Consignees or Temporary Registered Consignees (Northern Ireland only) to take if they discover that a consignment of cigarettes or hand-rolling tobacco is not fiscally marked or bears an incorrect fiscal mark

Imported specified tobacco products, intended for home use, which do not bear a fiscal mark applied before importation will be non-compliant with Regulation 22(3) of the Tobacco Products Regulations 2001. This contravention of the Regulations may attract civil penalties under sections 8E(1)-(3) of the Tobacco Products Duty Act 1979.

If you receive unmarked product, which should bear a fiscal mark you should keep the consignment on your premises and immediately notify us. Details of how to contact us are given in paragraph 1.5 of this notice.

It’s your responsibility to ensure that your supplier understands the significance of the fiscal mark and ensures that any specified tobacco products which are consigned to you bear a compliant fiscal mark. It’s a criminal offence to possess, transport, display, sell, offer for sale or otherwise deal in unmarked tobacco products, which are required to carry a fiscal mark. If you’re a Registered consignee or Temporary Registered Consignee (Northern Ireland only), importing unmarked tobacco products, you could be committing such an offence since neither are permitted to hold tobacco products in duty-suspension.

12.18 The fiscal marking requirements in the Isle of Man

The Isle of Man has introduced equivalent legislation to the UK on fiscal marking.

12.19 Fiscal marking requirements on tobacco products removed to the Isle of Man

Specified tobacco products moving in duty-suspension to the Isle of Man must not bear a compliant UK fiscal mark.

Specified tobacco products moving in duty-suspension to the Isle of Man must comply with the relevant legislation in the Isle of Man.

UK duty paid specified tobacco products transported to the Isle of Man will already have been removed to home use in the UK and must, therefore, bear a compliant UK fiscal mark.

12.20 Fiscal marking requirements on tobacco products consigned from the Isle of Man

Specified tobacco products consigned in duty-suspension from the Isle of Man, for home use in the UK, must bear a compliant UK fiscal mark. The mark must have been applied before the goods enter the UK.

Duty paid specified tobacco products transported from the Isle of Man to the UK should bear a fiscal mark in conformity with Isle of Man legislation. Provided that they do bear such a fiscal mark and that the excise duty paid in the Isle of Man has not been and will not be repaid, remitted or drawn back the products may be transported and sold in the UK.

13. Reviews and appeals

13.1 If we refuse to register your premises or you disagree with the registration conditions

If you do not agree with the registration conditions set out in the registration letter, or any refusal to register premises, or the revocation of registration, you can ask for a review.

You have 3 options. Within 30 days you can:

  • send new information or arguments to the officer you have been dealing with
  • have your case reviewed by a different officer
  • have your case heard by an independent tribunal

You can also have a review and then appeal to tribunal if you disagree with the outcome. If you want to appeal you must write directly to the tribunal.

13.2 Time limits to ask for a review

If you want us to review a decision, you must write to the person who issued the decision letter, within 30 days of the date of that letter.

13.3 What to include in your request for a review

Your request should set out clearly the full details of your case, the reasons why you disagree with us and provide any supporting documentation. You should also state what result you expect from our review.

13.4 What if I do not want a review

If you do not want a review you may appeal to the independent tribunal. You need to send your appeal to the tribunal within 30 days of the date on the decision letter.

13.5 Where to get more information

Get more information about reviews and appeals in:

There’s also information about how to appeal on the Tribunals Service website or by Telephone: 0845 223 8080.

13.6 If you disagree with an assessment of Tobacco Products Duty

If you do not agree with an assessment of Tobacco Products Duty you have the same options as described in paragraph 13.1 and follow the sections through to 13.5.

14. Glossary of terms

Term Beschreibung
Ad valorem component of the duty on cigarettes Duty element calculated as a percentage of the retail price of cigarettes. Cigarettes are the only tobacco product In the UK subject to an ad valorem duty.
Administrative Reference Code – (ARC) A unique reference that identifies the movement of excise goods on EMCS
Beedies (bidis) Beedies are manufactured in India and other predominantly Asian countries and consist of thin strands of tobacco wrapped up in the leaf of the tendu plant. They often have a home-made look, are sometimes tied up in bundles and can be mistaken for small, thin, herbal cigarettes. Beedies are classified as cigarettes and are subject to the same duty rates and other legislation affecting labelling, tar yield, and so on
Chewing tobacco Any product that:
– is not cigarettes, cigars, hand-rolling tobacco, or other smoking tobacco

– consists of or includes tobacco, and
– has been prepared so that it can be chewed. (See the Tobacco Products (Descriptions of Products) Order 2003) Chewing tobacco is liable to tobacco products duty.

Cigar Any tobacco product, which can be smoked as it is and which is either:
– a roll of tobacco with an outer wrapper of natural tobacco, or
– a roll of tobacco containing predominantly broken or threshed leaf

– with a binder of reconstituted tobacco, and
– with an outer wrapper which is of reconstituted tobacco having the normal colour of a cigar and which is fitted spirally, or
– a roll of tobacco containing predominantly broken or threshed leaf.
– with an outer wrapper of reconstituted tobacco having the normal colour of a cigar and having a unit weight, exclusive of any detachable filter or mouthpiece, of not less than 2.3 grams and not more than 10 grams and
– having a circumference over at least one-third of its length of not less than 34 millimetres
(See the Tobacco Products (Descriptions of Products) Order 2003)

Cigarette Any product that comprises:
– rolls of tobacco capable of being smoked as they are and that are not cigars, or
– rolls of tobacco that, by simple non-industrial handling, are – inserted into cigarette-paper tubes, or wrapped in cigarette paper
For duty purposes, any cigarette more than 8cm long (excluding filter or mouthpiece) is treated as though the first 8cm of it, each 3cm portion of the remainder of it (if any) and the remaining portion of it (if any) were a separate cigarette.
See section 4 of the Tobacco Products Duty Act 1979.
Cigarette rag Tobacco which has been processed and cut ready for the manufacture of cigarettes. Also referred to as cut rag and CRT.
Cigarillo A cigarillo is a cigar with a maximum weight of 3 grams. Cigarillos are subject to the same rate of duty as cigars. (See the Excise Duties (Personal Reliefs) Order 1992.)
A product that is described as a cigarillo but falls within one of the descriptions of cigar is treated as a cigar.
Commercial premises Any premises used to receive, store or supply tobacco. These may include a registered factory or registered store but will frequently be larger than the registered area.
Customer returns Duty paid tobacco products returned from a customer and on which duty may be reclaimed under certain conditions.
Duty deferment A means by which a trader can, on application, defer payment of duty on removals to home use.
Duty points (excise) The excise duty point is the point at which excise duty becomes payable on excise goods. For tobacco products they are listed in the Excise Goods (Holding, Movement and Duty Point) Regulations 2010.
Electronic removal The removal of goods from duty suspension by means of a transaction on an electronic record.
Excise Movement Control System – EMCS Excise Movement and Control System (EMCS) is a computer system which captures and processes information in respect of all movements of excise goods in duty suspension within the UK (and EU for the purposes of businesses in Northern Ireland.
EU The European Union. You can find a full list of the current member states in the Tariff Volume 1 part 2.
Expanded tobacco Expanded tobacco is produced via a process in which tobacco leaf is expanded by being immersed in liquid CO2 at high pressures. The frozen tobacco is then passed through a stream of hot air and this causes the CO2 to turn instantly into gas expanding the tobacco cell structure. The resulting tobacco has a significantly greater volume than the same weight of unexpanded tobacco.
FAD Fallback Accompanying Document, used when EMCS is not available.
Fiscal mark In the context of this notice: a mark carried on packets of cigarettes and hand-rolling tobacco indicating that Tobacco Products Duty has been paid. (See section 12, Annex 1 and Annex 2.)
Free circulation Once import procedures have been completed and any customs duties have been paid in the EU the goods are deemed to be in free circulation within the EU.

For Great Britain imports only, free circulation occurs at the point the customs duties have been paid in Great Britain.

Hand-rolling tobacco Any product:
– in which more than 25 per cent by weight of the tobacco particles have a cut width of less than 1.5 millimetre
– that is sold or intended to be sold for making into cigarettes by hand, or
– that is of a kind used for making into cigarettes by hand. (See the Tobacco Products (Descriptions of Products) Order 2003.)
Herbal smoking products These products include but are not limited to:
– Herbal cigarettes,
– Herbal pipe smoking mixtures
– Herbal water pipe (Shisha), containing no tobacco
– Herbal smoking mixtures for hand rolling into cigarettes
These products do not contain tobacco but are specifically designed and sold as smoking products. For taxation purposes, they’ll be liable to Tobacco Products (Excise) Duty.
Home use removal or delivery Removal from registered premises or excise warehouse for duty paid consumption in the UK (see ‘Removal’)
Innocent goods For the purposes of this notice, innocent goods are goods which are not liable to excise duty.
Manufacturer Any person who manufactures tobacco products in premises that may be registered as a registered factory under Regulation 4 of the Tobacco Products Regulations 2001. Two bodies corporate may be treated jointly as a manufacturer if:
– one of them manufactures tobacco products in premises that may be registered as a registered factory
– one of the other body corporate’s principal activities is the storage of tobacco products manufactured by the first mentioned body corporate, and
one of them controls the other or, although neither controls the other, they are both controlled by the same body corporate.
Materials For records, returns and control purposes, materials means:
– unmanufactured tobacco

– reconstituted tobacco sheet (RTS)
– tobacco products intended for further manufacture
– cigarette ‘rag’
– any form of ‘expanded’ tobacco, and
– any other manufactured tobacco
but not additives, paper, filters or packaging materials.

Material reconciliation account A reconciliation of the products manufactured against the quantities of materials received.
Minimum Excise Tax The Minimum Excise Tax (or MET) sets a minimum level of excise duty for all packets of cigarettes.
Occupier The manufacturer who occupies a registered factory or store.
Oral snuff, snus Oral snuff or snus is a tobacco product which consists of a small sachet containing ground tobacco and flavourings. Unlike chewing tobacco oral snuff sachets are placed in the mouth between the gum and the lip. The sale of oral snuff is prohibited in the UK.
Other Smoking Tobacco Other smoking tobacco includes any product that is not cigarettes, cigars, or hand-rolling tobacco and comprises of tobacco that has been cut or otherwise split, twisted or pressed into blocks, and is capable of being smoked without further industrial processing. Or any tobacco refuse put up for retail sale that can be smoked.
Packet Any box, package, container or other receptacle that contains the tobacco product in which that product is, or is intended to be, presented for retail supply. The term does not include any additional outer wrapping that may be discarded at the time the packet is opened.
Production account Every manufacturer is required to keep a production account showing the quantity produced, the type, brand and size of retail pack and the date of production for each separate product.
Production account point (PAP) This is the precise, clearly defined point through which all tobacco products are channelled and where the production account is raised.
Raw tobacco Leaves or any other part of a plant of the genus Nicotiana but does not include any part of a living plant or a tobacco product
Retail price The price, usually the recommended retail-selling price, on which the ad valorem element of the duty is calculated (see ‘ad valorem duty’)
Reconstituted Tobacco Sheet Tobacco refuse which has been recycled and processed into sheets which are used in the manufacture of some tobacco products.
Recycling Reworking the tobacco (or tobacco substitute) constituents of the tobacco products.
Registered Consignee – Northern Ireland only Registered Consignees are revenue traders who are approved by and registered with us to receive and account for duty on duty-suspended excise goods from EU member states. (See Notice 203a: Registered Consignees)
Registered factory Place at which tobacco products are manufactured. Factory premises must be registered under Regulation 4 of the Tobacco Products Regulations 2001.
Registered store Premises registered under Regulation 5 of the Tobacco Products Regulations 2001 for the safe storage of tobacco products without payment of duty.
Registered tobacco premises (RTPs) Any premises registered under Regulations 4 or 5 of the Tobacco Products Regulations 2001, that is, premises approved either for the manufacture of tobacco products or for the safe storage of tobacco products without payment of duty.
Removal The physical or electronic removal of goods from duty suspension.
Repackaging The replacement of any packaging or wrapping material that is customary, necessary or both customary and necessary to enclose and present tobacco products for retail sale purposes.
Research and development premises Premises where the manufacturer can develop and test tobacco products and processes used for the manufacture of products.
Returned goods See customer returns.
Revenue trader In the context of this notice: anyone carrying on a trade or business concerned with the buying, selling, importation, exportation, dealing in, or handling, financing or facilitation of excise goods, and the financing or facilitation of any such transactions or activities. (For the full definition see the Customs and Excise Management Act 1979, section 1 Interpretation.)
Smokeable Tobacco which can be smoked without further industrial processing is considered to be smokeable, even if it’s not considered suitable for retail sale. This includes cigarette rag and expanded tobacco.
Snuff A form of ground tobacco. Snuff is not subject to Tobacco Products Duty.
Specified tobacco products Cigarettes and hand-rolling tobacco.
Stores (ships or aircraft) Goods supplied duty free on a vessel or aircraft, for use or sale on a voyage or flight leaving the UK.
Tariff Integrated Tariff of the UK.
Temporary Registered Consignee (TRC) – Northern Ireland only TRCs are excise traders that are registered and approved to import duty-suspended excise goods into the UK from EU member states on a consignment by consignment basis. (See Notice 204a: Temporary Registered Consignees)
Tobacco for heating Tobacco processed to be heated without combustion to produce flavour or vapour
Tobacco products These are cigarettes cigars hand-rolling tobacco other smoking tobacco and chewing tobacco, which are manufactured wholly or partly from tobacco or any substance used as a substitute for tobacco. From the 1 January 2014 tobacco products will also include herbal smoking products.
Tobacco Products Duty (TPD) An excise duty chargeable on tobacco products.
Trade returns See customer returns.

Annex 1 – Specification of the fiscal mark to be used on specified tobacco products from 20 May 2016 to 19 May 2019

Annex 1 has the force of law

1. Important information

This section has the force of law under powers granted to the Commissioners by section 8D of the Tobacco Products Duty Act 1979.

2. Interpretation

‘The mark’ in relation to the fiscal mark for tobacco products, denotes the whole of the mark; including the text and border of the rectangular box of the mark.

‘Cuboid packets’, in relation to cigarettes, denotes a packet having front, back and side surfaces which, when viewed face on, appear rectangular although the side edges may be rounded. The area of the front and back surfaces shall be calculated as a rectangle the width of which is the maximum width of the packet and the length of which is the maximum length of the packet.

‘Back surface’, in relation to cuboid packets of cigarettes and packets of hand-rolling tobacco, means the side opposite to the most visible surface of the packet. The ‘most visible surface’, in relation to a cuboid cigarette packet, means that surface of the packet which is, or is equal to, the largest surface and either:

  • faces a person opening that packet
  • where no such surface faces a person opening the packet, carries most prominently the name, trademark or other distinguishing mark of the brand of cigarettes and in relation to other cigarette packets means the most conspicuous surface

‘External face’ in relation to packets of hand-rolling tobacco, means any surface of the packet which is visible without opening the packet.

‘Bottom third’, in relation to cuboid packets of cigarettes and packets of hand-rolling tobacco, means the bottom third of the packet, in relation to the orientation of any visible text or graphics, when the unopened packet is laid on its front or back surface and viewed from above.

3. The form the fiscal mark must take on packets of cigarettes and hand-rolling tobacco

Each cuboid packet of cigarettes or packets of hand-rolling tobacco must carry a mark in the following form:

  • the words ‘UK DUTY PAID’ on one line, in capital letters printed in Helvetica bold black type against a white background, centred (horizontally and vertically) within a rectangular, black bordered box
  • the rectangular box must be bordered with a black line 0.5mm wide and the mark must be printed indelibly onto the packet, clearly and legibly, and shall not be hidden, obscured or interrupted by other written or pictorial matter
  • the mark must not obscure any health warning or other written or pictorial matter
  • the mark must be positioned within the bottom third of the back surface area of each packet

4. Size and position requirements for rectangular packets of cigarettes

In the case of cigarette packets, the mark must be positioned wholly and centred (horizontally and vertically) in the bottom third of the back surface of the packet and comply with the following specification:

  • for cuboid packets the mark (including the black border) must occupy an area not less than 7.5% of the total surface area of the back surface of the packet
  • the text of the mark must occupy not less than 50% of the area of the rectangular box (including the black border) it’s contained within – the area occupied by the text is to be defined by a rectangle drawn closely round the periphery of the printed letters

5. Size and position requirements for packets of hand-rolling tobacco

For packets of hand-rolling tobacco the mark must comply with the following specification:

  • the mark must be in proportion to the overall surface area of the packet in line with the requirements for the packets laid down in paragraphs 2 and 3 above
  • the mark including the black border must occupy an area not less than 3.75% of the total surface area of the packet on which it is printed
  • the mark must be positioned conspicuously in the bottom third of the front surface of the packet
  • the text of the mark must occupy not less than 50% of the area of the rectangular box (including the black border) it’s contained within – the area occupied by the text is to be defined by a rectangle drawn closely round the periphery of the printed letters

6. Size and position requirements for packets of hand rolling tobacco which cannot comply with section 5 above

For packets of hand-rolling tobacco where the size and shape of the packet is such that the health warning on the packet is required to be placed where section 5 above requires the fiscal mark to be located, the mark must comply with the following alternative specification:

  • the mark must be in proportion to the overall surface area of the packet in line with the requirements for the packets laid down in paragraphs 2 and 3 above
  • the mark may be positioned wholly and centred (horizontally) on any single external face of the packet
  • the mark (including the black border) must occupy an area equivalent to not less than 3.75% of the total surface area of the back surface of the packet, regardless of which face it’s positioned on, the text of the mark must occupy not less than 50% of the area of the rectangular box (including the black border) it’s contained within – the area of the text is to be defined by a rectangle drawn closely round the periphery of the printed letters

7. Colour of the fiscal mark

The colour of the text and border of the fiscal mark must be black and the background colour, within the border of the mark, must be white.

Annex 2 – Specification of the fiscal mark to be used on specified tobacco products from 20 May 2019

Annex 2 has the force of law

1. Important information

This section has the force of law under powers granted to the Commissioners by section 8D of the Tobacco Products Duty Act 1979.

2. Interpretation

‘The mark’ in relation to the fiscal mark for tobacco products, denotes the whole of the mark; including the text and border of the rectangular box of the mark.

‘Cuboid packets’, in relation to cigarettes, denotes a packet having front, back and side surfaces which, when viewed face on, appear rectangular although the side edges may be rounded. The area of the front and back surfaces shall be calculated as a rectangle the width of which is the maximum width of the packet and the length of which is the maximum length of the packet.

‘Cuboid slim packets’, definition as cuboid packets, but with a depth less than 20.5mm.

‘Back surface’, in relation to cuboid packets and cuboid slim packets of cigarettes means the side opposite to the most visible surface of the packet. The ‘most visible surface’, in relation to any cuboid cigarette packet, means that surface of the packet which is, or is equal to, the largest surface and either:

  • faces a person opening that packet
  • where no such surface faces a person opening the packet, carries most prominently the name, trademark or other distinguishing mark of the brand of cigarettes and in relation to other cigarette packets means the most conspicuous surface

‘Front surface’, in relation to HRT pouches this means the side were the flap is located when closed.

‘External face’ in relation to packets of hand-rolling tobacco, means any surface of the packet which is visible without opening the packet.

‘Bottom third’, in relation to cuboid packets of cigarettes and packets of hand-rolling tobacco, means the bottom third of the packet, in relation to the orientation of any visible text or graphics, when the unopened packet is laid on its front or back surface and viewed from above.

3. The form the fiscal mark must take on packets of cigarettes and hand-rolling tobacco.

Each cuboid and cuboid slim packet of cigarettes or packet of hand-rolling tobacco must carry a mark in the following form:

  • the words ‘UK DUTY PAID’ on one line, in capital letters printed in Helvetica bold black type against a white background, centred (horizontally and vertically) within a rectangular, black bordered box
  • the rectangular box must be bordered with a black line 0.5mm wide and the mark must be printed indelibly onto the packet, clearly and legibly, and shall not be hidden, obscured or interrupted by other written or pictorial matter
  • the mark must not obscure any health warning or other written or pictorial matter
  • the mark must be positioned within the bottom third of the back surface area of each packet

4. Size and position requirements for all cuboid packets and slim cuboid packets of cigarettes

In the case of cuboid cigarette packets, the mark must be positioned wholly and centred (horizontally and vertically) in the bottom third of the back surface of the packet.

For Cuboid slim packets the mark must be positioned conspicuously in the bottom third of the back face of the packet.

In both cases the mark must comply with the following specification:

  • the mark (including the black border) must occupy an area not less than 7.5% of the total surface area of the back surface of the packet
  • the text of the mark must occupy not less than 50% of the area of the rectangular box (including the black border) it’s contained within. The area occupied by the text is to be defined by a rectangle drawn closely round the periphery of the printed letters

5. Size and position requirements for packets of hand-rolling tobacco

For packets of hand-rolling tobacco the mark must comply with the following specification:

  • the mark must be in proportion to the overall surface area of the packet in line with the requirements for the packets laid down in paragraphs 2 and 3 above
  • the mark including the black border must occupy an area not less than 3.75% of the total surface area of the packet on which it’s printed
  • the mark must be positioned conspicuously in the bottom third of the front surface of the packet on or below the flap and visible when the flap is closed
  • the text of the mark must occupy not less than 50% of the area of the rectangular box (including the black border) it’s contained within – the area occupied by the text is to be defined by a rectangle drawn closely round the periphery of the printed letters

6. Size and position requirements for packets of hand rolling tobacco which cannot comply with section 5 above

For packets of hand-rolling tobacco where the size and shape of the packet is such that the health warning on the packet is required to be placed where section 5 above requires the fiscal mark to be located, the mark must comply with the following alternative specification:

  • the mark must be in proportion to the overall surface area of the packet in line with the requirements for the packets laid down in paragraphs 2 and 3 above
  • the mark may be positioned wholly and centred (horizontally) on any single external face of the packet
  • the mark (including the black border) must occupy an area equivalent to not less than 3.75% of the total surface area of the back surface of the packet, regardless of which face it’s positioned on, the text of the mark must occupy not less than 50% of the area of the rectangular box (including the black border) it’s contained within – the area of the text is to be defined by a rectangle drawn closely round the periphery of the printed letters

7. Colour of the fiscal mark

The colour of the text and border of the fiscal mark must be black and the background colour, within the border of the mark, must be white.

Your rights and obligations

Your Charter explains what you can expect from us and what we expect from you. For more information go to Your Charter.

If you’ve any comments or suggestions to make about this notice, write to:

HMRC

Indirect Tax Tobacco Team

3rd Floor

Ralli Quays

3 Stanley Street

Salford

M60 9LA

This address is not for general enquiries.

For your general enquiries, phone our helpline.

Putting things right

If you’re unhappy with HMRC’s service, contact the person or office you have been dealing with. They’ll try to put things right.

If you’re still unhappy, find out how to complain to HMRC.

How we use your information

Find out how HMRC uses the information we hold about you.

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