This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Tobacco Products Duty

Advice for Officers dealing with imported tobacco products: Cigarettes: examination

Subject to any delegated discretion you should follow the standard scales for opening packages as detailed in C2-3.

The import or receipt account is based on the number of cigarettes in each case. Cigarettes are often packed in shrink-wrapped pallets containing a number of sealed cases. Each case usually contains a number of smaller sealed cartons, known as ‘outers’. Each ‘outer’ usually contains 200 cigarettes in ten retail packs each of which holds twenty cigarettes.

You should check that the cigarettes, excluding filters, do not exceed 8 cm in length (see Section TPD19090). You should also check that the front and back of the packet bears a health warning in English (see Section TPD19220).

For sampling guidance see Section TPD19180.