TPD14030 - Duty credits and drawback: Duty credit on tobacco product returned to registered premises:
Tobacco products returned from customers to registered premises are eligible for credit of the tobacco products duty previously borne by the products, provided that:
- any fiscal marks have been obliterated or destroyed (see section 11.5 of Notice 476); and
- not more than three years have elapsed since the product concerned was removed to home use (see regulation 26(1) of the 바카라 사이트淭obacco Products Regulations 2001바카라 사이트�)
In accordance with regulation 26(1), of the 바카라 사이트淭obacco Products Regulations 2001바카라 사이트�, the tobacco product concerned must be:
- 바카라 사이트渞ecycled바카라 사이트� (this means reworking the tobacco or tobacco substitute constituents of the tobacco product); or
- 바카라 사이트渞epackaged바카라 사이트� (this means the replacement of any packaging or wrapping material that is customary, necessary or both customary and necessary to enclose and present tobacco products for retail sale purposes - see section TPD14010); or
- 바카라 사이트渙therwise disposed of to the satisfaction of the Commissioners바카라 사이트� (this will normally be the destruction of the tobacco product and any other interpretation must be agreed with the Tobacco Team).
Tobacco products, which are returned to the stock of registered premises merely for re-issue, are not eligible for duty credit.
A manufacturer may seek to obtain credit of the duty on products removed from a registered store to a duty-paid area, but not yet delivered to a customer. If the products are returned to the registered store or factory for recycling, repackaging or destruction, a duty credit may be allowed. If, however, the application concerns stock, which the manufacturer has moved to a duty-paid area in anticipation of delivery and wishes for commercial reasons to return to the registered store, a duty credit cannot be allowed.