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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 manufacturers and importers to notify the Commissioners of the brands, pack sizes and recommended prices of 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 price list. You should agree arrangements whereby the manufacturer provides you with copies of his 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 recommended price list. Importers are asked, in section 2 of Notice 476, to supply the information directly to the Tobacco Team. Officers controlling tobacco importers should make their own arrangements to obtain the information they require, but they may wish to liaise with the Tobacco Team.