Summary

Guidance about tobacco excise duty, including the legislation, assurance procedures and how the regime works.

Contents

  1. TPD0500
    Data protection
  2. TPD1000
    Introduction
  3. TPD2000
    General Principles
  4. TPD3000
    Registration
  5. TPD4000
    Security: physical and financial
  6. TPD5000
    Receipts
  7. TPD6000
    Manufacture
  8. TPD7000
    Cigarettes
  9. TPD8000
    Products dutied by weight
  10. TPD9000
    Storage
  11. TPD10000
    Electronic removal
  12. TPD11000
    Removals
  13. TPD12000
    Fiscal Marks
  14. TPD13000
    Tobacco products (including cigarette rag) for test
  15. TPD14000
    Duty credits and drawback
  16. TPD15000
    Accounting Procedures
  17. TPD16000
    Price and statistical information
  18. TPD17000
    Fraud and theft
  19. TPD18000
    National Advice Service Enquiries
  20. TPD19000
    Imported tobacco products: advice for officers dealing with imported tobacco products, including specific advice on fiscal marks
  21. TPD20000
    Tobacco Track and Trace: contents