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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: Health labelling

All retail packs of tobacco products intended for sale in the UK must carry healthwarnings in the English language. This is not a Customs’ requirement and the relevantlegislation is governed by the Department of Health. Health warnings are significant,however, because the absence of health warnings on tobacco products put up for retail salewill strongly suggest that the goods in question have been smuggled into the UK ordiverted to home use. Note also that the health warnings must be printed onto the retailpack. Stick on warnings or those printed on the cellophane outer wrapper are notacceptable, except in the case of cigars sold individually. Any cases of doubt may bereferred to the Tobacco Team.