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HMRC internal manual

Tobacco Products Duty

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

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