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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 a registered store or an excise warehouse, must not be exported unless the fiscal marks are first obliterated or destroyed. (See regulation 24 of the “Tobacco Products Regulations 2001”).