We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Register to vote Register by 18 June to vote in the General Election on 4 July.
Find the Tobacco Products Duty forms you need and any associated guides, notes, helpsheets and supplementary pages.
What you need to do if you manufacture or import tobacco products in the UK.
Mandatory actions for prison staff regarding the smoking cessation provision and alternative supportive options to smoking.
Things to consider when buying and using products.
Find out about the simplified rates of customs and excise duty used when you declare your personal goods online.
What you need to do to supply, distribute and sell wood for use in domestic heating appliances in England.
Answers to frequently asked questions on Approved Document B including 2020 and 2022 amendments.
You can claim a relief to pay no Customs Duty and VAT if you're importing goods for charitable use.
Report someone to HMRC if you think they're selling tobacco products or alcohol without paying UK duty
Find out how you can import tobacco products into the UK from countries inside and outside the EU.
Find out how you can sell duty-free or duty-paid alcohol and tobacco products through airlines, on ships, in export stores and in duty-free shops.
How to account for VAT if you buy in and resell travel facilities as a principal or undisclosed agent.
Information relating to the Tobacco and Vapes Bill which was introduced in the House of Commons on 20 March 2024.
The law on smoking in the workplace and what businesses must do to prevent smoking at work
Advice on names and presentation of nicotine-containing electronic cigarettes and refill containers on packaging.
Application pack for manufacturers or marketers of furnaces or boilers who want them classified as exempt for use in smoke control areas.
Evidence on the impact of e-cigarettes, information on government policy and regulation, and guidance for organisations on vaping policies.
Guidance for manufacturers, authorised representatives, and responsible persons.
List of controlled goods that follow the normal import declaration rules if HMRC apply continuity plans due to system issues.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).