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HMRC internal manual

Tobacco Products Duty

Advice for Officers dealing with imported tobacco products: General note on calculating TPD

The excise duty charge on tobacco products is set out in part 12 of the tariff. Details may also be found in the latest BudgetNotice.

Details of the products and duty calculation may found in Sections TPD7000and TPD8000. What follows is a guide intended specificallyto meet the routine needs of officers examining tobacco products or controlling orauditing excise warehouses.