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HMRC internal manual

Tobacco Products Duty

HM Revenue & Customs
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Advice for Officers dealing with imported tobacco products: Hand-Rolling Tobacco (HRT), 'pipe' and chewing tobacco: examination and weighing

General guidance on examination and weighing can be found in C2-3. The following isadditional guidance on the weighing of retail packs of hand-rolling, ‘pipe’ orchewing tobacco.

Product packed in identical packages/cartons.

  • For retail packs weighing 50 grams or less, 5 retail packs from each carton selected for internal examination should be net weighed together. The number of packs weighed from each carton may be reduced, according to local discretion, for retail packs weighing more than 50 grams.
  • All net weighings should be to 0.5 grams.
  • The total weight of the dutiable product in each package should be calculated to 0.5 grams.

Product packed in irregular or damaged packages.

Any irregular or damaged packages should be examined individually and tare weights(weight of packaging) should be taken as the following units:

  • external cartons - 20 gm
  • cigar boxes - 5 gm
  • internal cartons, wrappers, etc containing a quantity of retail packs - 2 gm
  • other internal packing (eg retail packets or tins, detachable cigar mouthpieces, ties, etc) - 0.5 gm

For advice on sampling see Section TPD19180.