Notice

Excise Notice 2004: Tobacco Duty — Tobacco Products Manufacturing Machine Licensing Scheme

From 1 August 2018 anyone who carries out a regulated activity involving tobacco products manufacturing machinery in the UK requires a licence issued by HM Revenue and Customs.

Documents

Details

This notice is about the Manufacturing Machinery Licensing Scheme. From 1 August 2018 anyone who carries out a regulated activity must be licensed with HM Revenue and Customs (HMRC) unless an exemption applies.

Updates to this page

Published 25 January 2018
Last updated 3 May 2024 + show all updates
  1. The 'your comments or suggestions' section has been removed.

  2. Sections 5.4 and 7.9 have been updated with a link to applying for a temporary approval.

  3. First published.

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