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HMRC internal manual

Tobacco Products Duty

HM Revenue & Customs
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National Advice Service Enquiries - Answering enquiries

There are only five UK manufacturers of tobacco products, the largest of which arecontrolled by LBS who will have an agreed system for dealing with enquiries from theirtraders. 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 themanufacture or storage of tobacco products, you should inform and seek advice from theTobacco Team before taking any further action.

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