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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: Cigars: examination and weighing

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

Cigars are either machine or hand-made. The weight of hand-made cigars will vary more thanmachine made cigars because of the manner of their production. The weight of machine madecigars will differ mainly because of variations in the single piece of natural tobaccoleaf that forms the outer spiral wrapper of the cigar. More information can be found insection TPD8000.