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

HMRC internal manual

Tobacco Products Duty

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 a substitute for tobacco?

(Tested by the Departments Laboratory Services may be necessary)

Yes go to TPD18221 No go to TPD18222