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HMRC internal manual

Tobacco Products Duty

Advice for Officers dealing with imported tobacco products: Cigars: examination and weighing

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

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