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HMRC internal manual

Tobacco Products Duty

Fiscal Marks: Notice 476: essential reading

Section 12 and Annex 1 of Notice 476 are essential reading. Section 12 and the associated annex of the notice contain the specification of the fiscal mark, state when it must be applied, list the products which are required to carry the fiscal mark and outline the associated offences. The following guidance is not definitive and must be read in conjunction with Notice 476.