TPD5010 - Receipts: The Law

  • The 바카라 사이트楨xcise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992바카라 사이트� apply to receipts from other Member States.
  • The 바카라 사이트楻evenue Traders (Accounts and Records) Regulations 1992바카라 사이트� provide the vires for most of the record keeping requirements in Notice 476. (The exceptions are the production account, which is required under regulation 14 of the 바카라 사이트淭obacco Products Regulations 2001바카라 사이트�, and the materials reconciliation account which may be required under section 8(1) of the 바카라 사이트淭obacco Product Duties Act 1979바카라 사이트�. 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.