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HMRC internal manual

Tobacco Products Duty

National Advice Service Enquiries - Fiscal marks: general

You are likely to be asked which imported tobacco products are required to carry a fiscal mark and when the mark must applied. Detailed guidance can be found at sections TPD12000 and TPD19260. Section 12 and Annexe 1 of Notice 476 “TPD” deal specifically with fiscal marks. Annexe 1 of Notice 476 has the force of law.

Full details of the fiscal mark scheme are contained in the sections of TPD and Notice 476 referred to above. What follows is intended to provide enough information to enable you to answer the more likely questions that you may be asked.