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HMRC internal manual

Tobacco Products Duty

HM Revenue & Customs
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Advice for Officers dealing with imported tobacco products: The law

Tobacco products (see Section TPD19030), whether UK manufactured or imported, are liableto TPD imposed under the ‘TPD Act 1979’. Other relevant pieces of legislationare:

  • The ‘Tobacco Products Regulations 2001’;
  • The ‘Tobacco Products (Descriptions of products) Order 2003’;

Certain sections of Notice 476 “TPD” have the force of law. You should payparticular attention to the fiscal marking requirements, details of which can be found atSection TPD19250 of this guidance.