51茶馆

Under regulation 9(6), of the 鈥淭obacco Products Regulations 2001鈥�, any removals to home use after 11.59 on the day of an increase in the duty (usually Budget Day) are deemed to have taken place after the duty increase comes into effect. This regulation applies to all registered premises whether or not they operate 鈥渆lectronic removal鈥� but is especially relevant in the case of 鈥渆lectronic removal鈥� where very large quantities can be removed to home-use in a matter of seconds. Given that 鈥渆lectronic removal鈥� must be an irreversible transaction, any erroneous or accidental removal cannot be corrected. You should ensure that the trader understands that any request to reverse an 鈥渆lectronic removal鈥� will not be considered.