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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:

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.