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HMRC internal manual

Tobacco Products Duty

Duty credits and drawback: Exports: general

Most exports of UK manufactured tobacco will be made from the manufacturer’s duty suspended stock. This is partly a matter of accounting convenience and also because the export packets will not bear a fiscal mark. The brand markings and health warnings on export packets are also likely to be different from those destined for the UK market.

Product intended for another EU Member State must bear a health warning in the language of the Member State of consumption. (Council Directives 89/622/EEC, 92/41/EEC and the appropriate national legislation refer.) You may find that product intended for export to third countries carries health warnings or other information printed in English.

Export product must not carry the UK fiscal mark (see section TPD12000).Export of duty suspended stock will not involve any drawback or repayment claims.