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HMRC internal manual

Tobacco Products Duty

HM Revenue & Customs
, see all updates

Introduction: Who should read this guidance

This guidance has been written primarily for assurance officers and their managers concerned with manufacturers of tobacco products. This guidance assumes that you have read the Guided Learning Unit on Tobacco Products Duty (TPD) and are familiar with audit techniques.

Officers dealing with:

  • exports of tobacco products,
  • drawback claims; or
  • excise warehouses, REDS or other forms of importation;

will be interested in section TPD12000 “Fiscal marks”.

Import or Assurance officers, who may be concerned with the examination of tobacco products, will find advice on examination, weighing and sampling in section TPD19000- “Imported tobacco products: advice for Officers dealing with imported tobacco products, including specific advice on fiscal marks”.

The section entitled “National Advice Service (NAS)” offers help to Advice Service staff in answering relatively simple enquiries from potential importers.