TPD3110 - Registration: Policy and conditions applying to the registration of part premises as a registered store
Regulation 5 of the ‘Tobacco Products Regulations 2001’ allows the Commissioners to register only premises as a store. Such “premises” must be physically separated from the surrounding area.
A manufacturer may request that part of a large excise or customs warehouse complex be registered as a registered tobacco store. This is acceptable provided that the area to be registered as the registered store is physically segregated from any adjacent warehouse or buildings. This means that the trader must ensure that the premises to be registered as a registered store are physically defined by an external wall. The following additional conditions are intended to ensure that the sub-division of larger premises to form one or more registered stores complies with the spirit and letter of the law.
- The dividing wall between the registered store and any other building or part building, whether or not under Official control, should preferably be of brick or concrete block;
- The dividing wall may, however, consist of a heavy gauge metal grid, provided that it is permanent, immovable, extends from floor to ceiling or roof, is of a small enough mesh to prevent the removal of tobacco products, be as proof as possible against forced entry or accidental impact;
- The registered store access and egress must not be through an excise warehouse;
- There must be no access through the registered store to any other building or part of the building; and
- There should be no uncertainty as to the extent or separate nature of the registered store and any adjoining building, whether or not any adjoining building is under HM Revenue and Customs control
These conditions may be imposed under regulation 5 of the “Tobacco Products Regulations 2001”. If a manufacturer refuses to comply with these conditions you may refuse to register the store. You could also consider revoking a store registration if a failure to comply with any of the requirements leads to a threat to the revenue and the manufacturer fails to remedy the situation. If you are considering revoking a registration, before you take any action please see section TPD3240.