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HMRC internal manual

Tobacco Products Duty

National Advice Service Enquiries - Return to the foreign supplier, or export to another destination, of foreign-manufactured and fiscally marked product which is currently stored in an excise warehouse

Specified tobacco products (cigarettes and HRT), which bear a fiscal mark and are held in duty suspense in an excise warehouse, must not be exported unless the fiscal marks are first obliterated or destroyed. (See regulation 24 of the “Tobacco Products Regulations 2001”).