TPD15010 - Accounting procedures: The Law

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