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HMRC internal manual

Tobacco Products Duty

From
HM Revenue & Customs
Updated
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Goods for test: imported tobacco product not in free circulation

Guidance on the control of goods, not in free circulation, imported for analysis ortesting is given in R6-1 “Community Duty Reliefs”, section 16. Information fortraders is given in Notice 374 “Goods for test free of duty and VAT”.