The Tobacco Products Regulations 2001

Registered stores

8.—(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(1), 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.

(1)

S.I. 1992/3135, amended by S.I. 1993/1228, 1999/1278, 1999/1565.