Tobacco Products Regulations 2001
2001 No. 1712
CUSTOMS AND EXCISE
The Tobacco Products Regulations 2001
Made 8th May 2001
Laid before Parliament 8th May 2001
Coming into force 1st June 2001
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 93(1), (2)(a), (c) and (d), and (3), 100G and 100H, 118A(1) and (2) and 127A of the Customs and Excise Management Act 19791, sections 2(2), 7(1) and (1A), 8B, 8C and 8G of the Tobacco Products Duty Act 19792, sections 1 and 2 of the Finance (No. 2) Act 19923and of all other powers enabling them in that behalf, hereby make the following regulations:
PART I
PRELIMINARY
Citation and commencement
1. These Regulations may be cited as the Tobacco Products Regulations 2001 and come into force on 1st June 2001.
Revocation
2. The following Regulations are revoked—
(a) the Tobacco Products Regulations 19794;
(b) the Excise Warehousing Regulations 1979, etc. (Amendment) Regulations 19805;
(c) the Tobacco Products (Amendment) Regulations 19826;
(d) the Tobacco Products Regulations 1979 (Amendment) Regulations 19907;
(e) the Tobacco Products (Amendment) Regulations 19928; and
(f) the Tobacco Products (Amendment) Regulations 19939.
Interpretation
3.—(1) In these Regulations—
“the Act” means the Tobacco Products Duty Act 1979;
“business day” has the meaning given in section 92 of the Bills of Exchange Act 188210;
“duty” means the duty of excise charged on tobacco products by section 2(1) of the Act11;
“duty suspension arrangements” means any arrangements, including arrangements made by these Regulations, that enable tobacco products to be held or moved without payment of duty;
“electronic removal” has the meaning given in regulation 10 below;
“manufacturer”, subject to paragraph (2) below, means any person who manufactures tobacco products in premises that may be registered as a registered factory;
“the occupier” means the manufacturer who occupies a registered factory or, as the case may be, a registered store;
“packet” means any box, package, container or other receptacle that contains the tobacco product in which that product is, or is intended to be, presented for retail supply but does not include any additional outer wrapping that may be discarded at the time the packet is opened;
“payment day” means the day specified as payment day in regulation 17 below;
“recycling” means reworking the tobacco or tobacco substitute constituents of the tobacco product, and “recycled” should be construed accordingly;
“REDS” means a registered excise dealer and shipper approved and registered under section 100G of the Customs and Excise Management Act 1979 other than a registered excise dealer and shipper—
(a) on whom any privilege is conferred by the Warehousekeepers and Owners of Warehoused Goods Regulations 199912, or
(b) who is only a registered excise dealer and shipper by virtue of his being registered as a registered mobile operator for the purposes of the Excise Goods (Sales on Board Ships and Aircraft) Regulations 199913;
“registered factory” has the meaning given in regulation 4 below;
“registered premises” means any registered factory or any registered store;
“registered store” has the meaning given in regulation 5 below;
“removal” includes electronic removal and “remove” and “removed” should be construed accordingly;
“repackaging” means the replacement of any packaging or wrapping material that is customary, necessary or both customary and necessary to enclose and present tobacco products for retail sale purposes and “repackaged” should be construed accordingly;
“specified tobacco products” has the meaning given in regulation 21 below.
(2) For the purposes of these Regulations two bodies corporate may be treated jointly as a manufacturer if—
(a)
(a) one of them manufactures tobacco products in premises that may be registered as a registered factory,
(b)
(b) one of the other body corporate’s principal activities is the storage of tobacco products manufactured by the first mentioned body corporate, and
(c)
(c) one of them controls the other or, although neither controls the other, they are both controlled by the same body corporate.
PART II
REGISTERED PREMISES
Registration of factories
4.—(1) The Commissioners may, subject to such conditions as appear necessary for the protection of the revenue, register that part of any premises where tobacco products are manufactured and premises that have been so registered will be known as a registered factory.
(2) Tobacco products may only be manufactured in a registered factory.
(3) Paragraph (2) above does not apply to premises that are to be used only for the manufacture of tobacco products for the purposes of research or experiment.
Registration of stores
5.—(1) The Commissioners may, subject to such conditions as appear necessary for the protection of the revenue, register premises occupied by a manufacturer who also occupies a registered factory for the safe storage of tobacco products without payment of duty.
(2) Premises that have been registered in accordance with paragraph (1) above will be known as a registered store.
Registered premises—revocation of registration
6.—(1) The Commissioners may revoke the registration of registered premises—
(a)
(a) where there has been any failure to comply with or contravention of any condition imposed under—
(i) regulation 4(1) or regulation 5(1) above, or
(ii) regulation 7(5) below; or
(b)
(b) for any other reasonsable cause.
(2) Without prejudice to paragraph (1) above the Commissioners may give the occupier an opportunity to remedy the situation that provides the grounds to revoke the registration of the registered premises.
(3) Subject to paragraph (4) below, the Commissioners must give not less than three months notice in writing of the date upon which revocation is to take effect.
(4) If it is necessary for the protection of the revenue the Commissioners may give less than three months (but not less than seven days) notice of the date upon which revocation is to take effect.
Registered premises—conditions and requirements
7.—(1) When applying for premises to be registered under regulation 4 above (registration of factories) or under regulation 5 above (registration of stores) the occupier must give the Commissioners notice of the times when those premises will be open.
(2) The occupier of any registered premises must give the Commissioners seven days notice of any alterations to the times when those premises will be open.
(3) Before the occupier of any registered premises reduces or extends those premises or alters the security arrangements for the safe storage of tobacco products he must give the Commissioners not less than thirty days notice in writing of his intentions.
(4) The Commissioners may, in such circumstances as they see fit, permit the occupier to give shorter notice than that required by paragraph (2) or by paragraph (3) above.
(5) The Commissioners may, in a notice published by them and not withdrawn by a further notice, impose on the occupiers of registered premises such requirements as to—
(a)
(a) the manner in which the activities of deposit, storage and removal of tobacco products are carried out both on and immediately adjacent to those premises, and
(b)
(b) the treatment of tobacco products in registered premises,
as may be reasonably necessary to protect the revenue.
(6) Occupiers of registered premises must comply with—
(a)
(a) all the conditions and requirements imposed on them by or under these Regulations, and
(b)
(b) any conditions subject to which the premises they occupy were registered.
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)
(a) they are being moved to that store in compliance with regulation 7 of the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 199214, or
(b)
(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)
(a) cause them to be identified by permanent and legible markings, and
(b)
(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.
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)
(a) warehousing in an excise warehouse for any purpose other than home use;
(b)
(b) exportation, removal...
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