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HMRC internal manual

Tobacco Products Duty

Advice for Officers dealing with imported tobacco products: Definition of tobacco products

Tobacco products are defined in the ‘Tobacco Products (Descriptions of products) Order 2003’ as:

  • cigarettes;
  • cigars;
  • hand-rolling tobacco;
  • other smoking tobacco (commonly known as pipe tobacco)
  • chewing tobacco;
  • tobacco for heating:

which are manufactured wholly or partly from tobacco or any substance used as a substitute for tobacco.

Herbal smoking products are also liable to tobacco products duty unless they are licensed to be used exclusively for medical purposes.

Nasal snuff is not subject to excise duty.