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

HMRC internal manual

Tobacco Products Duty

Fiscal Marks: The Law

The law concerning fiscal marks is contained in:

  • the “Tobacco Products Duty (TPD) Act 1979”, sections 8A-8H and section 2(2);
  • the “Tobacco Products Regulations 2001”; and
  • section 12 and annex 1 of Notice 476 TPD.