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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 9

Do more than 25% by weight of the particles have a width of less than 1mm?

(Test by the Departments laboratory services may be necessary)

Yes go to TPD18231 No go to TPD18232