»Ê¹ÚÌåÓýapp

An occupier of registered premises may remove tobacco products from the premises on a duty-unpaid basis for:

• exportation;
• removal to other registered premises;
• sale in a duty-free shop;
• shipment as duty-free stores;
• use as mess and canteen stores on board HM ships;
• removal to the Isle of Man;
• warehousing in an excise warehouse (for purposes other than home use);
• destruction or other disposal to the satisfaction of the Commissioners; or
• any other officially authorised purpose (other than home use).

Products remain liable to duty until the trader provides satisfactory evidence that an allowable removal has taken place. »Ê¹ÚÌåÓýapp tradersâ€� system must ensure that:

• proper financial security, appropriate for the removal concerned, has been arranged;
• every duty-unpaid removal is for a use or destination which does not require payment of duty;
• the right document or form is properly completed for the consignment prior to dispatch;
• the stock account is adjusted prior to dispatch of the goods;
• acceptable evidence of shipment/receipt is obtained;
• discrepancies are reported to control staff; and
• unauthorised or ineligible duty-unpaid removals can be detected.