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HMRC internal manual

Tobacco Products Duty

Fiscal Marks: Return to foreign supplier, or export to another destination, of foreign manufactured, fiscally marked product

Specified tobacco products, which bear a fiscal mark and are held in duty suspense in aregistered store or an excise warehouse, must not be exported unless the fiscal marks arefirst obliterated or destroyed. (See regulation 24 of the “Tobacco ProductsRegulations 2001”).