![]() selling in small quantities to consumers for home processing.processing into smoking products in unregistered premises.There’s a risk that Excise Duty is evaded through the importation of raw tobacco for: Raw tobacco is not subject to Excise Duty. If you do not already have existing formal arrangements for contacting HMRC you should contact the enquiries helpline on Telephone: 03. the Customs and Excise Management Act 1979 (CEMA 1979).the Raw Tobacco (Approval Scheme) Regulations 2016 (RTASR 2016).the Tobacco Products Duty Act 1979 (TPDA 1979) (as amended by the Finance Act 2016). ![]() Legislation applicable to the contents of this notice is: You should read this notice if you intend to carry out a controlled activity in the UK after 1 April 2017. the sanctions and penalties that will be imposed for failing to comply with the scheme.the conditions and restrictions that apply to an approval and to an exemption.whether you are exempt from the requirement to apply for approval.how to apply for approval to carry out a controlled activity.From 1 April 2017 anyone who carries out any activity involving raw tobacco in the UK must be approved by HM Revenue and Customs ( HMRC) unless an exemption applies.Īny activity involving raw tobacco is referred to as a controlled activity. This notice tells you about the Raw Tobacco Approval Scheme. Introduction 1.1 What this notice is about Other notices on this or related subjectsĮxcise Notice 209: Civil penalties: fixed, geared and dailyĮxcise Notice 476: Tobacco Products Duty 1. This notice explains the Raw Tobacco Approval Scheme.
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