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HMRC internal manual

Tobacco Products Duty

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). The exception is HRT, which is intended for retail sale in loose form and is supplied by the manufacturer or importer in packets containing 500 grams or more. HRT in this form is excluded 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 fiscal mark if they are intended for home-use. They must not be entered or removed to home-use unless they carry a fiscal mark.

If cigarettes or HRT carry a fiscal mark they must be removed to home-use, unless they are removed 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 marking scheme and are not required to carry a fiscal mark under any circumstances.

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