Tobacco products: fiscal markings
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 marking if you either:
- import them into the UK
- manufacture them in the UK
But 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 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 mark and that they add a compliant one to products they send you that need them. This also applies to Registered Consignees or occasional importers.