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HMRC internal manual

Tobacco Products Duty

HM Revenue & Customs
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Fiscal Marks: Notice 476: essential reading

Section 11 and Annex 1 of Notice 476 are essential reading. Section 11 and the associated annexe of the notice containthe specification of the fiscal mark, state when it must be applied, list the productswhich are required to carry the fiscal mark and outline the associated offences. Thefollowing guidance is not definitive and must be read in conjunction with Notice 476.