Tobacco Products Duty: moving and storing goods

Please note: Tobacco Products Duty guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.


Use Alcohol and Tobacco Warehousing Declarations to send your excise warehousing returns and payment warrants to HMRC


How to move, store and trade duty-suspended and duty-paid excise goods


When you must use the Excise Movement and Control System (EMCS), and how to register and enrol


Find out when to include a fiscal mark on tobacco products imported into or manufactured in the UK