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HMRC internal manual

Tobacco Products Duty

From
HM Revenue & Customs
Updated
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Advice for Officers dealing with imported tobacco products: Cigarettes: examination

Subject to any delegated discretion you should follow the standard scales for openingpackages 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 retailpacks each of which holds twenty cigarettes.

You should check that the cigarettes, excluding filters, do not exceed 9 cm in length (seeSection TPD19090). You should also check that the front andback of the packet bears a health warning in English (see Section TPD19220).

For sampling guidance see Section TPD19180.