This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Tobacco Products Duty

Advice for Officers dealing with imported tobacco products: Fiscal marks

This section is intended for Officers dealing with cigarettes HRT in an excise warehouse or at importation. The information and guidance given in this section is not exhaustive. You can find further information in Sections TPD12000 and TPD18080 - TPD18200. (There is some inevitable but harmless duplication between the sections.)

Section 12 of Notice 476 is essential reading. Section 12 and the associated annexe of the notice contain the specification of the fiscal mark, state when it must be applied, list the products which are required to carry the fiscal mark and outline the associated offences.


The law concerning fiscal marks is contained in:

  • the “TPD Act 1979”, Sections 8A-8H and Section 2(2);
  • the “Tobacco Products Regulations 2001”; and
  • Section 12 and Annexe’s of Notice 476 “TPD”.