When must I account for and pay duty on tobacco products imported from outside the EU?
Tobacco products duty, together with any customs duty and import VAT, is payable at the time of importation unless the goods are: • removed from the place of importation to registered premises (see paragraph 8.11) • removed from the place of importation to an excise warehouse (see Notice 197 Excise Goods: Receipt into and removal from an excise warehouse of excise goods for details), or • imported under any other duty-suspension or duty free regime. You can find information on import procedures, and how to pay any duties and VAT due, in the Tariff, by contacting our Helpline on 0845 010 9000 or from our website.
