»Ê¹ÚÌåÓýapp

‘Leaf storesâ€�, where tobacco leaf is stored in customs duty and/or VAT suspension prior to manufacturing, are actually customs warehouses. »Ê¹ÚÌåÓýappse should not be included in the registration as they are subject to separate legislation. »Ê¹ÚÌåÓýapp storage area for customs duty paid leaf should, however, be included in the registered area of the factory. (For further information on customs warehouses, you should consult the appropriate guidance.)