Business tax – guidance

Excise Information Sheet 10 (2013): classification of Makla Bouhel Bentchicou

This Information sheet is about the classification of the tobacco product Makla Bouhel Bentchicou and the rules that apply for its commercial supply in the UK.

Detail

Makla Bouhel Bentchicou is a tobacco product for oral use under The Tobacco for Oral Use (Safety Regulations 1992).

This means that no person shall supply, offer to supply, agree to supply, expose for supply or possess for supply any tobacco for oral use.

The rules apply to any persons that supply, offer to supply, agree to supply, expose for supply or possess for supply any tobacco for oral use.