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HMRC internal manual

Tobacco Products Duty

HM Revenue & Customs
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National Advice Service Enquiries - Unmarked tobacco products received by REDS

You may receive enquiries from a REDS who has received cigarettes or hand-rolling tobacco,which is not fiscally marked. You should contact your Local Fraud Unit immediately andreport the details to them.

You must advise the REDS to keep the tobacco product and not dispose of it. It is veryimportant 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 acriminal offence to possess, transport, display, sell, offer for sale, or otherwise dealin unmarked products. (“Unmarked products” means specified tobacco products thatdo not carry a fiscal mark despite the fact that they are required to carry one.)

You should also advise the REDS that they must:

  • issue a certificate of receipt, as required in section 16.2 of Notice 203 “Registered Excise Dealers and Shippers”;
  • record the arrival of the goods in their records, as required in section 13.2 of Notice 203; and
  • enter the goods in their duty return, as required in section 21.1 of Notice 203.

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