sch. para. 1
- Provide information about seized tobacco products
UK Statutory Instrument
2001
United Kingdom
The Tobacco Products Regulations 2001
At a glance
What's here
8 compliance obligations
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
sch. para. 2
- Provide details of premises where unauthorised seized products were made
sch. para. 3
- Notify HMRC if seized tobacco products are not covered by paragraphs 1 or 2
Removal
- Remove tobacco products from registered factory only after duty paid and within one business day
Payment and calculation of the duty
- Pay tobacco duty, keep production account, and preserve records for six years
Recommended retail prices, weights and deficiencies
- Notify HMRC of tobacco product details before excise duty point
When specified tobacco products are required to carry a fiscal mark
- Ensure specified tobacco products carry a fiscal mark
(1) A manufacturer shall provide the Commissioners with the information...
- Provide requested information to HMRC within one month
Browse 38 other sections — procedural / definitional / commencement
Citation and commencement
Where the seized products were— (a) manufactured by the manufacturer,...
Revocation
Where it appears the seized products were manufactured on premises...
Interpretation
Where the seized products do not fall within paragraphs 1...
Registration of factories
Information to be provided
Registration of stores
The address of the premises on which the seized products...
Registered premises—revocation of registration
The date the seized products were manufactured.
Registered premises—conditions and requirements
The total quantity of cigarettes or hand rolling tobacco bearing...
Registered stores
The name of the country to which the seized products...
The name and address of the first customer to whom...
Electronic removal
The date of the invoice issued to the first customer...
Refuse
Interpretation
Excise duty points
Person liable to pay the duty
Security
Deferred payment—payment day
Deferred payment—approval of arrangements
Deferred payment—payment of duty
Returns
Application of Part IV
Exceptions to the requirement to carry a fiscal mark
Removal of products that are required to carry a fiscal mark
Offences—supplementary provisions
Returned products
Subject to compliance with any conditions imposed by the Commissioners...
The Excise Warehousing (Etc.) Regulations 1988
The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992
(1) The Commissioners shall provide written notification of a seizure...
(1) The written notification shall be accompanied by a sample...
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