TPD5010 - Receipts: The Law

  • The 鈥楨xcise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992鈥� apply to receipts from other Member States.
  • The 鈥楻evenue Traders (Accounts and Records) Regulations 1992鈥� 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 鈥淭obacco Products Regulations 2001鈥�, and the materials reconciliation account which may be required under section 8(1) of the 鈥淭obacco Product Duties Act 1979鈥�. 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.