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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 the duty liability of tobacco products: Step 1

Is the product made wholly or partly from tobacco or from any other substance used as asubstitute for tobacco?

(Tested by the Departments Laboratory Services may be necessary)

Yes go to TPD18221 No go to TPD18222