Guidance

Tobacco products: fiscal markings

Find out when to include a fiscal mark on tobacco products imported into or manufactured in the UK.

Overview

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.

Fiscal marking requirements for tobacco products.

Published 9 November 2009