The Tobacco Products Regulations 2001

Removal

9.—(1) No person may remove tobacco products from registered premises until the duty has been paid, secured or otherwise accounted for to the satisfaction of the Commissioners.

(2) Without prejudice to paragraph (1) above and to regulation 24 below (removal of products that are required to carry a fiscal mark), a manufacturer must remove tobacco products from his registered factory by the end of the first business day that follows the day of their manufacture.

(3) The Commissioners may, in such cases as they think fit, dispense with the requirement imposed by paragraph (2) above.

(4) Without prejudice to paragraphs (1) and (2) above, and subject to such conditions as the Commissioners see fit to impose, tobacco products that do not carry a fiscal mark may be removed from registered premises without payment of duty for any of the following purposes—

(a) warehousing in an excise warehouse for any purpose other than home use;

(b) exportation, removal to the Isle of Man or shipment as stores;

(c) removal to other registered premises;

(d) destruction or other disposal to the satisfaction of the Commissioners; or

(e) such other purpose (except home use) as the Commissioners may permit.

(5) A manufacturer must not remove tobacco products from his registered factory to a registered store unless he is the occupier of that store.

(6) Where the removal to home use of any tobacco product takes place on a day upon which an increase in the rate of duty chargeable on that product takes effect then if that removal takes place after 11.59 am on that day the time of removal is deemed to be the time at which that increase takes effect.