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HMRC internal manual

Tobacco Products Duty

Advice for Officers dealing with imported tobacco products: Cigars (including cigarillos): notes on the duty

As the duty on cigars is wholly specific by weight, special care should be given to theweighing procedures (see Section TPD19120). In determining thenet weight of cigars, any concealed filter is regarded as an integral part of the cigarand is, therefore, chargeable with duty. The weight of any filter or mouthpiece may beexcluded for duty purposes only if:

  • it can be removed from the complete cigar leaving the cigar intact and smokeable as a cigar; or
  • the cigar was smokeable (ie it was an identifiable tobacco product) before the filter or mouthpiece was affixed.

Again, you should contact the Tobacco Team in case of doubt or difficulty.