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HMRC internal manual

Tobacco Products Duty

National Advice Service Enquiries - Contents

  1. TPD18010
    Answering enquiries
  2. TPD18020
    Home grown tobacco
  3. TPD18030
    Warehousing UK manufactured tobacco products
  4. TPD18040
    Importing cigarettes: price for duty purposes
  5. TPD18050
    Calculating the recommended retail selling price
  6. TPD18060
    Bidis - Indian cigarettes
  7. TPD18070
    Oral snuff - snus
  8. TPD18080
    Chewing tobacco
  9. TPD18090
    Blending of tobacco products
  10. TPD18100
    Fiscal marks - general
  11. TPD18110
    Tobacco products required to carry the fiscal mark
  12. TPD18120
    Time at which the fiscal mark must be applied
  13. TPD18130
    Interference with the fiscal marks on the packet
  14. TPD18140
    Premises used for the sale of unmarked product
  15. TPD18150
    Drawback claims in respect of fiscally marked product
  16. TPD18160
    Return to the foreign supplier, or export to another destination, of foreign-manufactured and fiscally marked product which is currently stored in an excise warehouse
  17. TPD18170
    Unmarked tobacco products received by Registered Consignee's or Temporary Registered Consignee's
  18. TPD18180
    Unmarked tobacco products imported by Occasional Importers
  19. TPD18185
    Decision tree: cigarettes marked at importation
  20. TPD18190
    Flowchart: How to determine whether or not imported cigarettes need to be marked at importation: Step 1
  21. TPD18191
    Flowchart: How to determine whether or not imported cigarettes need to be marked at importation: Step 2
  22. TPD18192
    Flowchart: How to determine whether or not imported cigarettes need to be marked at importation: Step 3
  23. TPD18193
    Flowchart: How to determine whether or not imported cigarettes need to be marked at importation: Step 4
  24. TPD18194
    Flowchart: How to determine whether or not imported cigarettes need to be marked at importation: Step 5
  25. TPD18195
    Decision tree: HRT marked at importation
  26. TPD18200
    Flowchart: How to determine whether or not imported hand-rolling tobacco needs to be marked at importation: Step 1
  27. TPD18201
    Flowchart: How to determine whether or not imported hand-rolling tobacco needs to be marked at importation: Step 2
  28. TPD18202
    Flowchart: How to determine whether or not imported hand-rolling tobacco needs to be marked at importation: Step 3
  29. TPD18203
    Flowchart: How to determine whether or not imported hand-rolling tobacco needs to be marked at importation: Step 4
  30. TPD18204
    Flowchart: How to determine whether or not imported hand-rolling tobacco needs to be marked at importation: Step 5
  31. TPD18205
    Flowchart: How to determine whether or not imported hand-rolling tobacco needs to be marked at importation: Step 6
  32. TPD18206
    Flowchart: How to determine whether or not imported hand-rolling tobacco needs to be marked at importation: Step 7
  33. TPD18207
    Decision tree: other tobacco products marked at importation
  34. TPD18210
    Flowchart: How to determine whether or not imported cigars, pipe tobacco, and chewing tobacco needs to be marked at importation
  35. TPD18215
    Decision tree: How to determine the duty liability of tobacco products
  36. TPD18220
    Flowchart: How to determine the duty liability of tobacco products: Step 1
  37. TPD18221
    Flowchart: How to determine the duty liability of tobacco products: Step 2
  38. TPD18222
    Flowchart: How to determine the duty liability of tobacco products: Step 3
  39. TPD18223
    Flowchart: How to determine the duty liability of tobacco products: Step 4
  40. TPD18224
    Flowchart: How to determine the duty liability of tobacco products: Step 5
  41. TPD18225
    Flowchart: How to determine the duty liability of tobacco products: Step 6
  42. TPD18226
    Flowchart: How to determine the duty liability of tobacco products: Step 7
  43. TPD18227
    Flowchart: How to determine the duty liability of tobacco products: Step 8
  44. TPD18228
    Flowchart: How to determine the duty liability of tobacco products: Step 9
  45. TPD18229
    Flowchart: How to determine the duty liability of tobacco products: Step 10
  46. TPD18230
    Flowchart: How to determine the duty liability of tobacco products: Step 11
  47. TPD18231
    Flowchart: How to determine the duty liability of tobacco products: Step 12
  48. TPD18232
    Flowchart: How to determine the duty liability of tobacco products: Step 13
  49. TPD18233
    Flowchart: How to determine the duty liability of tobacco products: Step 14
  50. TPD18234
    Flowchart: How to determine the duty liability of tobacco products: Step 15
  51. TPD18235
    Flowchart: How to determine the duty liability of tobacco products: Step 16