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HMRC internal manual

Tobacco Products Duty

Fiscal Marks: products must bear the fiscal mark before importation or removal to home-use: action to be taken in respect of unmarked product.

Regulation 22 of the “Tobacco Products Regulations 2001” requires that all specified tobacco products (ie cigarettes and hand-rolling tobacco), removed or imported for home-use, must carry a compliant fiscal mark.

In the case of imported specified tobacco products, intended for home-use, the fiscal mark must have been applied before importation into the UK. The fiscal mark cannot be applied to foreign manufactured tobacco products at any time after they have been imported into the UK. This applies to the interim mark as well as the printed pack mark.

It is a contravention of regulations 22 or 24, of the “Tobacco Products Regulations 2001”, to import or remove unmarked cigarettes and hand-rolling tobacco to home-use. Such action will attract civil penalties and the product involved will be liable to forfeiture and must be seized. You should remind your traders of the regulations and advise them that their product will be seized in the event of a contravention of the regulations. If you are faced with such a contravention you should report the facts to, and seek advice from, the Tobacco Policy Team as a matter of urgency.