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HMRC internal manual

Tobacco Products Duty

Price and statistical information: Retail price and brand information: UK manufacturers and importers

Regulation 15 of the “Tobacco Products Regulations 2001” requires manufacturersand importers to notify the Commissioners of the brands, pack sizes and recommended pricesof the products, which the manufactures, or imports. (See also section TPD7050 and section 2 of Notice 476.)

Manufacturers will normally supply this information in the form of a recommended pricelist. You should agree arrangements whereby the manufacturer provides you with copies ofhis recommended price list(s). You should send at least one copy to the Tobacco Team,Ralli Quays.

Importers will also normally supply the information required in the form of a recommendedprice. Importers are asked, in section 2 of Notice 476, to supply the information directlyto the Tobacco Team. Officers controlling tobacco importers should make their ownarrangements to obtain the information they require, but they may wish to liaise with theTobacco Team.