Modern commercial practice is such that this section is unlikely to affect you but it is included for completeness.
The rather dated term ‘liability net weight’ refers to the net weight on which the specific duty for tobacco products, other than cigarettes, is charged. This can differ from the actual weight of the product at the time it is removed from the warehouse to home use. This difference in weights could arise because tobacco products can, theoretically, gain or lose weight as the result of drying or absorbing moisture from the atmosphere during transport or storage. In practice modern packing and commercial storage conditions make this very unlikely during the expected life of the product. Never the less, the trader should be allowed to weigh, for duty purposes, at any time from when the product first enters the warehouse up to the point when it is removed to home use.
To avoid the inconvenience and cost of several weighings and duty calculations, the trader may opt to accept liability for duty on the net weight of the tobacco products as determined by the first weighing in warehouse. That weight is known as the ‘liability net weight’ and stays with the products throughout their time in duty suspension, subject to the following conditions.
For advice on sampling see Section TPD19180.