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:
- hand-rolling tobacco;
- other smoking tobacco (commonly known as pipe tobacco)
- chewing tobacco:
which are manufactured wholly or partly from tobacco or any substance used as asubstitute for tobacco.
Herbal smoking products and snuff are not subject to excise duty.