Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Tobacco Products Duty

HM Revenue & Customs
, see all updates

Removals: Fiscal Marks

The traders’ systems must ensure that cigarettes and Hand Rolling Tobacco (HRT),removed for home-use, bear a compliant fiscal mark. Cigarettes and HRT, which are not forhome-use, must not bear a fiscal mark. Full details can be found in Section TPD12000 and Notice 476.