TPD11010 - Removals: The Law
Primary law
- Section 2(1) of the “Tobacco Products Duties (TPD) Act 1979” charges the duty on tobacco products imported into or manufactured in the UK. Section 2(2) allows for the charge, remission or repayment of duty.
Regulations
- Regulation 12 of the “Tobacco Products Regulations 2001” lists the duty points for tobacco products.
- Regulation 13 of the “Tobacco Products Regulations 2001” lists the persons liable to pay tobacco products duty.
- Regulation 20 of the “Tobacco Products Regulations 2001” requires that the occupier of registered premises make such returns as the Commissioners require.
Notice 476
- Section 8.5 of Notice 476 has the force of law and requires the occupier of a registered store to keep stock accounts, including removals from the store.
- Section 8.7 of Notice 476 has the force of law and is concerned with the TP7 (return for home-use deliveries). (Please note that although these requirements apply in practice to registered stores, they could apply to a registered factory if the product is removed directly to home-use.)
- Section 8.8 of Notice 476 is concerned with the returns and documentation, which the occupier of a registered store must make or complete for removals without payment of duty. Parts of section 8.8 have the force of law. (Please note that although these requirements apply in practice to registered stores, they could apply to a factory if the product is not removed to a registered store or excise warehouse.)