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HMRC internal manual

Tobacco Products Duty

Advice for Officers dealing with imported tobacco products: Duty Free marking

There is no legal requirement that retail packets of tobacco product intended for dutyfree sales must be marked to that effect. The UK tobacco manufacturers have, however,agreed that they will voluntarily identify their products intended for duty free sales.The product may be identified by the words ‘duty free’ printed on the retailpack or by a tear strip, which is distinctly coloured and also bears the words ‘dutyfree’. Any instance of non-compliance with this voluntary agreement should bereported to the Tobacco Team.