This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Tobacco Products Duty

National Advice Service Enquiries - Unmarked tobacco products received by Registered Consignee's or Temporary Registered Consignee's

You may receive enquiries from a Registered Consignee’s or Temporary Regsitered Consignee’s who has received cigarettes or hand-rolling tobacco, which is not fiscally marked. You should contact your Local Fraud Unit immediately and report the details to them.

You must advise the Registered Consignee’s or Temporary Registered Consignee’s to keep the tobacco product and not dispose of it. It is very important that they follow your advice because they could be in a very serious situation. It is a breach of regulations to import unmarked cigarettes or HRT to home-use. It is a criminal offence to possess, transport, display, sell, offer for sale, or otherwise deal in unmarked products. (“Unmarked products” means specified tobacco products that do not carry a fiscal mark despite the fact that they are required to carry one.)

You should also advise the Registered Consignee’s or Temporary Registered Consignee’s that they must:

  • issue a certificate of receipt, as required in section 8.7 of Notice 203a “registered consignee’s”;
  • record the arrival of the goods in their records, as required in section 8.7 of Notice 203a; and
  • enter the goods in their duty return, as required in section 9 of Notice 203a.

The Local Fraud Unit will decide on the further action that is necessary and will advise the trader accordingly.