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HMRC internal manual

Tobacco Products Duty

From
HM Revenue & Customs
Updated
, see all updates

National Advice Service Enquiries - Flowchart: How to determine whether or not imported cigarettes need to be marked: Step 4

They may or may not bear a fiscal mark.

If marked, they must subsequently be removed to home-usefrom the warehouse or destroyed.

If not marked, they cannot subsequently be removed tohome use from the warehouse.