TPD19040 - Advice for Officers dealing with imported tobacco products: Excise warehouse approval conditions for foreign (non-UK) manufactured tobacco products
UK manufactured tobacco product may be received into a suitably approved excise warehouse:
- directly from the place of importation;
- from a warehouse in another Member State (NI only); or
- from another UK excise warehouse.
The tobacco product may be removed from an excise warehouse for the purposes of:
- delivery to home use;
- export;
- removal to the Isle of Man;
- dispatch to another Member State (NI only);
- supply to ship/aircraft stores, visiting forces, duty free shops or diplomatic missions in the UK;
- allowable use in approved research premises.