TPD11060 - Removals: Table showing the records and documentation a manufacturer must complete for removals without payment of duty

Type of duty free removal from registered stores

Exports (including consignments to EU Member States)

Manufacturer’s own records and commercial documentation required instead of a return

• Store or factory records showing removal. (See sections 8.4. and 8.5 of Notice 476.)

• Consignment note

• Invoices

Removals to Isle of Man

Manufacturer’s own records and commercial documentation required instead of a return

• Store or factory records showing removal. (See sections 8.4. and 8.5.of Notice 476)

• Consignment note

• Invoices

Destruction or recycling of damaged/unwanted/unusable stock. (This does not include customer returns - see section 11 below.)

Manufacturer’s own records and commercial documentation required instead of a return

• Store or factory records showing removal. (See sections 8.4 and 8.5 of Notice 476.)

• 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 force

Manufacturer’s own records and commercial documentation required instead of a return

• Store or factory records showing removal. (See sections 8.4 and 8.5 of Notice 476.)

• Consignment note

• Invoices

Supply for duty free shops/ships stores. (This does not include tobacco products intended for duty paid sales in the ‘successor regime’ for mobile operators.)

Manufacturer’s own records and commercial documentation required instead of a return

• Store or factory records showing removal. (See sections 8.4 and 8.5 of Notice 476.)

• Consignment note

• Invoices

Removals to other registered premises (ie stores or factories)

Manufacturer’s own records and commercial documentation required instead of a return

• Store or factory records showing removal. (See sections 8.4.and 8.5 of Notice 476.)

• Consignment note

Please note 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

Manufacturer’s own records and commercial documentation required instead of a return

• Store or factory records showing removal. (See sections 8.4. and 8.5 of Notice 476.)

• Consignment note

Supply to a person authorised to receive duty free tobacco products for the purpose of testing, research or experiment

Manufacturer’s own records and commercial documentation required instead of a return

• Store or factory records showing removal. (See sections 8.4. and 8.5 of Notice 476.)

• Evidence that the consignee is entitled to receive the goods in duty suspense

• Consignment note

• Invoices

Temporary removal of product, not bearing a fiscal mark, to an excise warehouse for a permitted operation (eg re-packing)

Manufacturer’s own records and commercial documentation required instead of a return

• Store or factory records showing removal. (See sections 8.4. and 8.5.)

• Consignment note

• Consignment note for returning goods

• Store records showing receipt back into the dispatching store. (See section 8.5 of Notice 476.)

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

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