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HMRC internal manual

Tobacco Products Duty

Introduction: What this guidance is about

This guidance explains how tobacco products are manufactured, stored and delivered. It also explains the purpose of tobacco fiscal marks and gives guidance to officers involved in ensuring that manufacturers and importers comply with the fiscal marking requirements.

This guidance contains the relevant secondary legislation (Regulations), explains Departmental policy with regard to those Regulations and offers guidance on their application.

Subordinate legislation is also contained in Notice 476, which forms an essential part of this guidance.