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HMRC internal manual

Tobacco Products Duty

National Advice Service Enquiries - Answering enquiries

There are only five UK manufacturers of tobacco products, the largest of which are controlled by LB who will have an agreed system for dealing with enquiries from their traders. It is therefore unlikely that you will receive enquiries from manufacturers. If, however, you do receive an enquiry from someone applying to register premises for the manufacture or storage of tobacco products, you should inform and seek advice from the Tobacco Team before taking any further action.

The majority of the enquiries relating to Tobacco Products Duty (TPD) are likely to come from members of the public and small-scale importers. The following paragraphs are intended to help you answer the most common questions.