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HMRC internal manual

Tobacco Products Duty

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HM Revenue & Customs
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Advice for Officers dealing with imported tobacco products: Fiscal marks

This section is intended for Officers dealing with cigarettes HRT in an excise warehouseor 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 someinevitable but harmless duplication between the sections.)

Section 11 of Notice 476 is essential reading. Section 11 and theassociated annexe of the notice contain the specification of the fiscal mark, state whenit must be applied, list the products which are required to carry the fiscal mark andoutline the associated offences.

Law

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 11 and Annexe 1 of Notice 476 “TPD”.