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HMRC internal manual

Tobacco Products Duty

Fiscal Marks: Tobacco products required to carry the fiscal mark

Fiscal marking applies to specified tobacco products.

Specified tobacco products that are intended for, or are removed to, home-use are required to carry the fiscal mark.

Specified tobacco products are:

  • cigarettes; and
  • hand-rolling tobacco.

Please note that hand-rolling tobacco, which is intended for retail sale in loose form and is supplied by the manufacturer or importer in packets containing 500 grams or more, is not a specified tobacco product and is not required to carry a fiscal mark.

Specified tobacco products, which are removed or imported for a duty-free purpose, are not required to carry a fiscal mark and must not carry a fiscal mark. (See regulation 24 of the “Tobacco Products Regulations 2001”.)