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HMRC internal manual

Tobacco Products Duty

National Advice Service Enquiries - Time at which the fiscal mark must be applied

Imported cigarettes and hand-rolling tobacco, intended for home use, must bear a fiscal mark at the time they are imported. The fiscal mark must have been applied before importation. The fiscal mark cannot be applied to imported cigarettes or HRT after it is imported into the UK. The fiscal mark cannot be applied in an excise warehouse.

The three decision trees from section TPD18185 are intended to help you determine whether a tobacco product is required to bear a fiscal mark at importation.

UK-manufactured cigarettes and HRT must bear a fiscal mark before being removed to home use from the manufacturer’s registered premises.