The greatest immediate risk applies to excisable tobacco
products, including cigarette rag (which is imported for further
manufacture or sale) and unsaleable product returned by customers
for recycling or destruction.
When tobacco products are received either from other
registered premises or as returns from customers, the
trader’s commercial documentation and physical checking
arrangements should provide adequate evidence of their receipt into
the registered premises.
Adequate evidence is especially necessary for products, such
as ‘rag’, which are transferred between premises to
undergo further processing. Transfers of ‘rag’ in a
smokeable condition must be subject to proper documentation and
accounted for in the same way as transfers of finished products.
Tobacco products must not be entered into stock records until
the goods are physically received into the premises. Requests to
enter products into remote store records while they are still held
in containers at the factory, or outside the store, are to be
refused.
Additional requirements may apply to other procedures such as
Inward Processing Relief (IPR) and these are detailed in the
relevant books of Guidance.
