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HMRC internal manual

Tobacco Products Duty

HM Revenue & Customs
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National Advice Service Enquiries - Chewing tobacco

Tobacco products intended for chewing include both the traditional type (originally usedby miners) which is basically moist plugs of tobacco and the Asian type of chewing tobaccoproducts. Whereas the first consists mostly of tobacco, the Asian products such as tulsimix and guhkta may contain only a small percentage of tobacco. In either case the duty isbased on the weight of the whole product i.e. excluding packaging but including any otheringredients such as nuts, leaves spices etc. This can make the product subject to anamount of duty which may seem disproportionate but that is the legal position and there isno policy to apportion duty to the tobacco content only. There have been instances ofsignificant amounts being imported under misdescribed tariff headings and largeassessments have resulted.

If you are in doubt about chewing tobacco or any other unusual tobacco product, contactthe Tobacco Team in Ralli Quays.