»Ê¹ÚÌåÓýapp

You should also read section 9 of Notice 476.

»Ê¹ÚÌåÓýapp term ‘electronic removalâ€� refers to the facility whereby a manufacturer may remove product from duty suspense without physically removing it from the confines of the store. This enables the manufacturer to hold both duty-suspended and duty paid in the same registered store.

All tobacco products entering the store do so without payment of tobacco products duty. »Ê¹ÚÌåÓýapp product may be removed from duty suspense and the duty paid or deferred in the usual way, but the goods themselves may remain in duty-paid storage for as long as the manufacturer wishes. Once the product has been “electronically removedâ€� from a registered store, it may be sold by the manufacturer, even though the product remains in the same physical location within the store. However, such sales or third party access to the store must not compromise the security of the store or the integrity of the approved electronic accounting system.

“Electronic removal�, as defined in regulations 3(1) and 10, extends the concept of “removal� to incorporate an irreversible change of status on a computer record, equating to a move across a duty line, which itself triggers the requirement to pay duty.

“Electronic removalâ€� allows a manufacturer to make the most economic or practical use of a suitably approved store. It also requires careful consideration of the risks as well as the tradersâ€� own procedures and computer systems. »Ê¹ÚÌåÓýapp following advice is offered for the registration and control of ‘mixed statusâ€� stores.