Tobacco Products Duty

TPD15010 - Accounting procedures: The Law

• Regulation 9, of the 바카라 사이트淭obacco Products Regulations 2001바카라 사이트�, requires that duty is paid, secured or be otherwise accounted for, before tobacco products are removed from registered premises.
• Regulation 12, of the 바카라 사이트淭obacco Products Regulations 2001바카라 사이트� lists the excise duty points for tobacco products.
• Regulation 13, of the 바카라 사이트淭obacco Products Regulations 2001바카라 사이트�, lists the persons liable to pay Tobacco Products Duty (TPD).
• Regulation 14, of the 바카라 사이트淭obacco Products Regulations 2001바카라 사이트�, is concerned with the payment and calculation of the duty.
• Regulations 17, 18 and 19, of the 바카라 사이트淭obacco Products Regulations 2001바카라 사이트� are concerned with duty deferment.