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HMRC internal manual

Tobacco Products Duty

HM Revenue & Customs
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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 allspecified tobacco products (ie cigarettes and hand-rolling tobacco), removed or importedfor home-use, must carry a compliant fiscal mark.

In the case of imported specified tobacco products, intended for home-use, the fiscal markmust have been applied before importation into the UK. The fiscal mark cannot be appliedto foreign manufactured tobacco products at any time after they have been imported intothe 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 Regulations2001”, 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 toforfeiture and must be seized. You should remind your traders of the regulations andadvise them that their product will be seized in the event of a contravention of theregulations. If you are faced with such a contravention you should report the facts to,and seek advice from, the Tobacco Team as a matter of urgency.