Tobacco Products Regulations 1979

JurisdictionUK Non-devolved

1979 No. 904

CUSTOMS AND EXCISE

The Tobacco Products Regulations 1979

26thJuly 1979

3rdAugust 1979

1stSeptember 1979

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 2(2) and 7(1) of the Tobacco Products Duty Act 1979(a) and 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 1979 and shall come into operation on 1st September 1979.

Revocation

2. The Tobacco Products Regulations 1977(b) are hereby revoked.

Interpretation

3. In these Regulations—

"the Act" means the Tobacco Products Duty Act 1979;

"the previous Regulations" means the Tobacco Products Regulations 1977;

"duty" means the duty of excise charged on tobacco products by section 2(1) of the Act;

"manufacturer" means any person who manufactures tobacco products on premises registered or required to be registered under Regulation 5;

"materials" means unmanufactured tobacco, reconstituted tobacco sheet, tobacco substitutes and tobacco products intended for further manufacture;

(a) 1979 c.7.

(b) S.I. 1977/1779.

"registered factory" means premises registered under Regulation 5;

"registered store" means premises registered under Regulation 6;

"registered premises" means any premises registered under either Regulation 5 or 6.

PART II

REGISTRATION AND CONTROL OF PREMISES

Notification of manufacturing premises

4. Any person who intends to manufacture tobacco products on any premises shall notify the proper officer in writing of the premises he intends to use for that purpose.

Provided that a notification need not be made in respect of premises which are to be used only for the manufacture of tobacco products on which duty is remitted under Regulation 24.

Registered factories

5.—(1) The Commissioners shall register that part of any premises where tobacco products are manufactured.

Provided that this Regulation shall not apply to premises which are to be used only for the manufacture of tobacco products—

(a) on which duty is remitted under Regulation 24, or

(b) for the purposes of research or experiment.

(2) Premises registered as places for the manufacture of tobacco products by virtue of the previous Regulations shall be deemed to be premises registered under this Regulation.

Registered stores

6.—(1) Where the Commissioners register any premises under Regulation 5 they shall also register adjoining premises which are satisfactory for the safe storage of tobacco products without payment of duty.

(2) The Commissioners may also register other premises for the safe storage of tobacco products without payment of duty.

(3) Premises registered or deemed to be registered as places for the safe storage of tobacco products by virtue of the previous Regulations shall be deemed to be premises registered under this Regulation.

Security of premises and revocation of registration

7.—(1) Where in the opinion of the Commissioners any registered premises cease to be satisfactory for the purpose for which they are registered, the Commissioners may require the occupier thereof to make them satisfactory for that purpose; and a requirement to that effect shall be met by the occupier without unreasonable delay.

(2) The Commissioners may for reasonable cause revoke the registration of premises registered under Regulation 6(2) provided that they give notice in writing 3 months before the date upon which revocation is to take effect.

Changes at registered premises

8.—(1) Before the occupier of premises registered under Regulation 5 or 6(1) transfers control of those premises to another occupier, he shall give reasonable notice in writing to the proper officer of the intended transfer.

(2) Before the occupier of premises registered under Regulation 6(2) transfers control thereof to another occupier, he shall give reasonable notice in writing to the proper officer of the intended transfer; and, notwithstanding Regulation 7(2), the Commissioners may for reasonable cause revoke the registration of that registered store with effect from the date upon which the transfer takes place.

(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 therein, he shall give reasonable notice to the proper officer of the intended reduction, extension or alteration, as the case may be.

Opening of registered premises

9. The occupier of any registered premises shall give the proper officer reasonable prior notice of the times when those premises will be open, and shall give like notice of any alterations to those times.

PART III

DEPOSIT, STORAGE AND REPACKING IN REGISTERED STORES

Deposit in registered stores

10. Save as the Commissioners may otherwise allow, a manufacturer shall remove all tobacco products, after their manufacture, to the registered store adjoining the registered factory without delay.

Marking, storage and production

11. The occupier of a registered store shall, in relation to all tobacco products stored therein,—

(a) cause them to be identified by permanent and legible markings,

(b) arrange and stow them so as to allow safe and easy access thereto, and

(c) produce them without delay upon request by the proper officer.

Repacking

12. An occupier of a registered store intending to repack tobacco products therein shall give reasonable notice of his intention to the proper officer.

PART IV

REMOVALS FROM REGISTERED PREMISES, CHARGING AND SECURING DUTY

Removals from registered premises

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

(2) A manufacturer may remove tobacco products from his registered factory to the registered store adjoining that factory without payment of duty.

(3) Without prejudice to these Regulations or any provision of the Act authorising remission of duty, the Commissioners may allow tobacco products to be removed from registered premises without payment of duty for any of the following purposes—

(a) warehousing in an excise warehouse,

(b) transfer to other registered premises,

(c) destruction or other disposal to their satisfaction, or

(d) such other purposes (except home use) as they see fit.

(4) No person shall remove tobacco products from registered premises, except from a registered factory to the registered store adjoining the factory, without the authority of the proper officer.

(5) Before any tobacco products are removed from a registered store, the occupier thereof shall enter particulars of the delivery in the stock account which he keeps under Regulation 19 and shall issue a delivery document in...

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