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HMRC internal manual

Tobacco Products Duty

From
HM Revenue & Customs
Updated
, see all updates

Imported tobacco products: advice for Officers dealing with imported tobacco products, including specific advice on fiscal marks: contents

  1. TPD19010
    Advice for Officers dealing with imported tobacco products: General
  2. TPD19020
    Advice for Officers dealing with imported tobacco products: The law
  3. TPD19030
    Advice for Officers dealing with imported tobacco products: Definition of tobacco products
  4. TPD19040
    Advice for Officers dealing with imported tobacco products: Excise warehouse approval conditions for foreign (non-UK) manufactured tobacco products
  5. TPD19050
    Advice for Officers dealing with imported tobacco products: Excise warehouse approval conditions for UK manufactured tobacco products
  6. TPD19060
    Advice for Officers dealing with imported tobacco products: Security and documentary procedures
  7. TPD19070
    Advice for Officers dealing with imported tobacco products: Operations in warehouse
  8. TPD19080
    Advice for Officers dealing with imported tobacco products: General note on calculating TPD
  9. TPD19090
    Advice for Officers dealing with imported tobacco products: Cigarettes: notes on the duty
  10. TPD19100
    Advice for Officers dealing with imported tobacco products: Cigarettes: examination
  11. TPD19110
    Advice for Officers dealing with imported tobacco products: Cigars (including cigarillos): notes on the duty
  12. TPD19120
    Advice for Officers dealing with imported tobacco products: Cigars: examination and weighing
  13. TPD19130
    Advice for Officers dealing with imported tobacco products: Weighing: traders responsibility to provide and maintain scales
  14. TPD19140
    Advice for Officers dealing with imported tobacco products: Hand-Rolling Tobacco (HRT), other smoking (pipe) tobacco and chewing tobacco: notes on the duty
  15. TPD19150
    Advice for Officers dealing with imported tobacco products: Hand-Rolling Tobacco (HRT), 'pipe' and chewing tobacco: examination and weighing
  16. TPD19160
    Advice for Officers dealing with imported tobacco products: Liability net weight for cigars, hand-rolling tobacco and chewing tobacco
  17. TPD19170
    Advice for Officers dealing with imported tobacco products: Retail unit system
  18. TPD19180
    Advice for Officers dealing with imported tobacco products: Sampling
  19. TPD19190
    Advice for Officers dealing with imported tobacco products: Consolidation at unapproved premises
  20. TPD19200
    Advice for Officers dealing with imported tobacco products: Returned product
  21. TPD19210
    Advice for Officers dealing with imported tobacco products: Destruction/denaturing
  22. TPD19220
    Advice for Officers dealing with imported tobacco products: Health labelling
  23. TPD19230
    Advice for Officers dealing with imported tobacco products: Budget Day restrictions
  24. TPD19240
    Advice for Officers dealing with imported tobacco products: Duty Free marking
  25. TPD19250
    Advice for Officers dealing with imported tobacco products: Fiscal marks
  26. TPD19260
    Advice for Officers dealing with imported tobacco products: Tobacco products required to carry the fiscal mark
  27. TPD19270
    Advice for Officers dealing with imported tobacco products: Point at which the fiscal mark must be applied
  28. TPD19280
    Advice for Officers dealing with imported tobacco products: Alterations by the trader or other persons to the fiscal mark
  29. TPD19290
    Advice for Officers dealing with imported tobacco products: Use of premises for sale of unmarked product
  30. TPD19300
    Advice for Officers dealing with imported tobacco products: Effect on control of imported product in warehouse
  31. TPD19310
    Advice for Officers dealing with imported tobacco products: Export or return to foreign supplier of fiscally marked product
  32. TPD19320
    Advice for Officers dealing with imported tobacco products: Drawback claims for fiscally marked product
  33. TPD19330
    Advice for Officers dealing with imported tobacco products: Implications for control at importation
  34. TPD19340
    Advice for Officers dealing with imported tobacco products: Cigars, pipe tobacco and chewing tobacco (non-specified products)