{
  "url": "https://openlegislation.uk/tobacco-products-manufacturing-machinery-licensing-scheme-regulations-2018/note",
  "json_url": "https://openlegislation.uk/tobacco-products-manufacturing-machinery-licensing-scheme-regulations-2018/note.json",
  "legislation": "uksi/2018/75",
  "legislation_title": "The Tobacco Products Manufacturing Machinery (Licensing Scheme) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/tobacco-products-manufacturing-machinery-licensing-scheme-regulations-2018",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations provide that a person may not manufacture, purchase, acquire, own or be in possession of machinery designed for manufacturing tobacco products otherwise than in accordance with a licence.\nPart 1 of the Regulations makes provision for commencement and definitions.\nPart 2 of the Regulations provides:\nthat a person may not carry out a regulated activity otherwise than in accordance with a licence;\nfor exemptions from the requirement to have a licence in respect of tobacco machinery designed for the manual production of a single cigarette or cigar and in relation to the transportation of machinery on behalf of licensees;\nthat a regulatory activity is to manufacture, purchase, acquire, own or be in possession of an item of tobacco products manufacturing machinery.\nPart 3 of the Regulations provides that the Commissioners:\ncan only grant a licence if they are satisfied that the applicant is a fit and proper person and will not use the machinery for the fraudalent evasion of duty charged on tobacco products;\nmay prescribe in a notice, and specify in a licence, conditions and restrictions to which a licence is subject;\nmay vary or revoke a licence at any time for reasonable cause.\nPart 4 of the Regulations makes provision about the administrative procedures for the licence scheme, including:\nthat the Commissioners must prescribe the form, manner and content of applications for licences and applications for variation and renewals of licences;\nmaking applications;\ndetermining applications, including provision for when additional information is required;\ngranting and refusing applications, including the information the Commissioners need to provide.\nPart 5 of the Regulations makes provision about penalties and forfeiture, in particular:\na person who contravenes the prohibition is liable to a penalty in the amount specified in section 9(2)(b) of the Finance Act 1994 and the machine is liable to forfeiture\nthe assessment of penalties and exceptions from liability to a penalty.\nPart 6 of the Regulations provides for enforcement: certain provisions of the Customs and Excise Management Act 1979 have effect in relation to licensees as they have effect in relation to revenue traders.\nPart 7 of the Regulations provides for review and appeal of decisions.\nA Tax Information and Impact Note covering this instrument was published on 5 December 2016 alongside a Summary of Responses document entitled – licensing (or equivalent) of tobacco machinery. This has been updated as a result of changes to the impacts as a result of this instrument and is available on the website at https://www.gov.uk/government/publications/tobacco-duty-illicit-trade-protocol-licensing-of-tobacco-manufacturing-machinery/tobacco-duty-illicit-trade-protocol-licensing-of-tobacco-manufacturing-machinery",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/75/note",
    "retrieved_at": "2026-10-28T23:03:12.604328+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}