Find out when to include a fiscal mark on tobacco products imported into or manufactured in the UK.
A fiscal mark shows that UK duty has been paid.
Cigarettes or hand-rolling tobacco must contain a fiscal mark if you either:
- import them into the UK
- manufacture them in the UK
There are some exceptions.
When to apply the fiscal mark to your product
You must add a fiscal mark to any products that need them when they are packaged and before they leave your registered factory.
If you import tobacco products into the UK that require a fiscal mark, they must be marked before they enter the UK.
You should make sure your supplier understands the fiscal marking requirements and they add a compliant fiscal mark to any products they send to you that need them. For Northern Ireland only this also applies to Registered Consignees or Temporary Registered Consignees.
Read Excise Notice 476 to find out more about fiscal marking requirements for tobacco products.