PART II REGISTERED PREMISES

Registered stores8

1

Imported tobacco products may be moved from their place of importation to a registered store and deposited in that store without payment of duty if either—

a

they are being moved to that store in compliance with regulation 7 of the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 M1, or

b

they have been imported from a place outside the Communities and any customs duty chargeable on their importation has been paid, secured or otherwise accounted for to the satisfaction of the Commissioners.

2

In the case of a movement permitted by paragraph (1) above the tobacco products must be moved from their place of importation to a registered store and deposited in that store without delay.

3

The occupier of a registered store must in relation to all tobacco products stored there—

a

cause them to be identified by permanent and legible markings, and

b

produce them without delay upon request by the Commissioners.

4

The occupier of a registered store intending to repack tobacco products must give reasonable notice of his intention to the Commissioners.