# The Tobacco Products Regulations 2001, Regulation 26A: Returned products


Subject to compliance with any conditions imposed by the Commissioners under section 2(2) of the Act, duty payable on tobacco products is remitted if those products are not smoked by human beings and are used solely for one or both of the following purposes—
(a) testing quality, or
(b) testing products that are being developed.

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Source: https://www.legislation.gov.uk/uksi/2001/1712/regulation/26A (the official version)
Page: https://openlegislation.uk/tobacco-products-regulations-2001/regulation-26A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.