The Treasury advises that the above Regulations have been made and come into operation on 1 April 2018 for the purpose of accepting licence applications from persons who manufacture, purchase, acquire, own or are in possession of items of machinery designed primarily for the purposes of manufacturing tobacco products (regulated activity).
With effect from 1 August 2018, a person may not carry out a regulated activity unless they have been granted a licence by the Treasury.
If any person on the Island is carrying out a regulated activity for the purposes of these Regulations, they should contact Customs & Excise.
Further details may also be found in HMRC Excise Notice 2004.
