Cross-border distance sales of tobacco and e-cigarettes: registration guide
Updated 9 July 2024
© Crown copyright 2024
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/publications/tobacco-products-and-e-cigarette-cross-border-sales-registration/guide-to-making-registrations
Changes to the requirement to register
The requirement to register for cross-border distance sales (CBDS) to and from the UK changed after the UK’s transition period with the EU ended on 31 December 2020.
Under the Northern Ireland Protocol, the EU’s Tobacco Products Directive will continue to apply in Northern Ireland. This means retailers making cross-border distance sales into or out of Northern Ireland are required to register to supply tobacco products and e-cigarettes (including e-liquids, refill containers, devices and components).
This includes retailers in Great Britain (England, Wales and Scotland) selling to customers in Northern Ireland and retailers in Northern Ireland selling to customers in EU member states.
Retailers located outside of Northern Ireland (including those based in Great Britain) who want to sell to customers in Northern Ireland must also register with the Office for Health Improvement and Disparities (OHID). Retailers located in Great Britain who want to sell to customers in other EU member states must register with that member state’s relevant competent authority.
Registration criteria
Whether a retailer needs to register for CBDS depends on the location of the retailer and their customers. Retailers located in Northern Ireland must continue to complete the registration process with OHID before making CBDS to customers in EU member states. Retailers based anywhere outside of Northern Ireland selling to customers in Northern Ireland must also register with OHID, the UK competent authority.
From 1 January 2021, retailers located in Great Britain are no longer required by the TRPR to register with OHID for CBDS into EU member states or countries in the European Economic Area (EEA), but they must register if they intend to make CBDS into Northern Ireland. However, retailers in Great Britain must register their intention to sell into any EU member state or state in the EEA with that relevant country’s competent authority.
Retailers do not need to complete the OHID registration form if they are:
- located in Great Britain and selling to customers outside Northern Ireland
- located in Northern Ireland and selling only to customers in Northern Ireland
- located in Northern Ireland and selling only to customers in Great Britain or other countries that are not in the EU
Where retailers are required to register with OHID (the UK’s competent authority), they must complete the registration form. This will submit their information to OHID.
OHID will review registrations for compliance with the regulations. This includes the description of the electronic age verification system used to confirm their customers’ age is above the minimum age for buying these products in the state where the customer is located.
Retailers must not make CBDS to a customer located in an EU member state or a state in the EEA where CBDS are banned.
Registration is not required by retailers that trade exclusively with other retailers.
Registration requirements
The table below shows whether a retailer needs to register with OHID for CBDS, depending on where they and their customers are based.
| Retailer’s location | Customer’s location | Is CBDS registration required? |
|---|---|---|
| Great Britain | Northern Ireland | Yes |
| Northern Ireland | EU member state | Yes |
| EU member state, EEA state and third country | Northern Ireland | Yes |
Confirmation of registration
OHID will send retailers an email within 30 days of submitting the CBDS registration form. If the retailer is registering to sell products in EU member states, OHID will confirm this initial registration. OHID will then send a final confirmation once the EU member states approve the registration.
OHID is required to publish compliant registered retailers’ trading names and website addresses.
Registration forms submitted by retailers who are not required to do so will be rejected and not published.
If the submitted information does not comply with the TRPR, OHID will contact the retailer to resolve any issues.
Countries that allow cross-border distance sales of tobacco and e-cigarette products
Retailers in the UK who want to make CBDS to EU member states or countries in the EEA should contact the competent authority for that state before selling to customers located there.
The table below shows the EU member states and EEA countries that have confirmed whether they allow CBDS of tobacco and e-cigarette products. It also shows the website or contact details for those countries for retailers to register for CBDS.
Retailers who intend to trade in countries where the sales confirmation, registration website or contact details are yet to be confirmed in the table below should contact the relevant national authorities before supplying their products.
Where states have not permitted CBDS, it will break the law to sell tobacco and e-cigarette products to customers in those countries.
It’s illegal to sell tobacco and e-cigarette products to customers in countries where they do not allow CBDS.
| EU member state or EEA country | CBDS of tobacco | CBDS of e-cigarettes | Website for registration or contact details |
|---|---|---|---|
| Croatia | TBC | TBC | |
| Czech Republic | Yes | Yes | |
| Denmark | Yes | Yes | Danish Safety Technology Authority: Cross-border distance sales of tobacco products |
| France | No | Yes | |
| Germany | Yes | Yes | Federal Office of Consumer Protection and Food Safety: Cross-border distance sales registration |
| Iceland | TBC | TBC | |
| Ireland | Yes | Yes | HSE: Tobacco and related products |
| Malta | Yes | Yes | |
| Netherlands | Yes | Yes | Netherlands Enterprise Agency: Remote sales of smoking products |
| Norway | Yes | Yes | |
| Slovakia | Yes | Yes | Slovak Trade Inspection: Cross-border sales of tobacco, electronic cigarettes and refill containers |
| Slovenia | TBC | TBC | Financial Administration of the Republic of Slovenia: Products subject to excise duty in distance sales |
| Sweden | Yes | Yes | Swedish Agency for Economic and Regional Growth: Permits for electronic cigarettes and refill containers |
| Turkey | TBC | TBC | |
| UK (Great Britain and Northern Ireland) | Yes | Yes | Office for Health Improvement and Disparities: Tobacco products and e-cigarette cross-border sales |