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HMRC internal manual

Tobacco Products Duty

From
HM Revenue & Customs
Updated
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National Advice Service Enquiries - Tobacco products required to carry the fiscal mark

The fiscal marking scheme applies to cigarettes and most Hand-Rolling Tobacco (HRT). Theexception is HRT, which is intended for retail sale in loose form and is supplied by themanufacturer or importer in packets containing 500 grams or more. HRT in this form isexcluded from the scheme and is not required to carry a fiscal mark.

With the exception of HRT in the form described, cigarettes and HRT must carry the fiscalmark if they are intended for home-use. They must not be entered or removed to home-useunless they carry a fiscal mark.

If cigarettes or HRT carry a fiscal mark they must be removed to home-use, unless they areremoved for destruction or recycling in the UK. In the case of product, which is destroyedor recycled, the fiscal mark must be obliterated or destroyed before the duty is repaid.

Cigars, pipe tobacco and chewing tobacco are not currently included in the fiscal markingscheme and are not required to carry a fiscal mark under any circumstances.

Three decision trees are included from section TPD18185 to helpyou determine which products are required to carry a fiscal mark and when they arerequired to do so.