TPD5010 - Receipts: »Ê¹ÚÌåÓýapp Law
- »Ê¹ÚÌåÓýapp ‘Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992â€� apply to receipts from other Member States.
- »Ê¹ÚÌåÓýapp ‘Revenue Traders (Accounts and Records) Regulations 1992â€� provide the vires for most of the record keeping requirements in Notice 476. (»Ê¹ÚÌåÓýapp exceptions are the production account, which is required under regulation 14 of the “Tobacco Products Regulations 2001â€�, and the materials reconciliation account which may be required under section 8(1) of the “Tobacco Product Duties Act 1979â€�. See section TPD6080)
- Section 8.1 of Notice 476 requires the manufacturer to keep records of materials received.
- Section 8.5 of Notice 476 imposes similar requirements for registered stores.