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HMRC internal manual

Tobacco Products Duty

From
HM Revenue & Customs
Updated
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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 induty suspense in an excise warehouse, must not be exported unless the fiscal marks arefirst obliterated or destroyed. (See regulation 24 of the “Tobacco ProductsRegulations 2001”).