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HMRC internal manual

Tobacco Products Duty

Advice for Officers dealing with imported tobacco products: Tobacco products required to carry the fiscal mark

Fiscal marking applies to specified tobacco products.

Specified tobacco products that are intended for, or are removed to,home-use are required to carry the fiscal mark. (See regulation 22 of the “TobaccoProducts Regulations 2001”.)

Specified tobacco products are:

  • cigarettes; and
  • hand-rolling tobacco.

Please note that hand-rolling tobacco, which is intended for retail sale in loose formand is supplied by the manufacturer or importer in packets containing 500 grams or more,is not a specified tobacco product and is not required to carry a fiscal mark. (Seeregulation 21 of the “Tobacco Products Regulations 2001”.)

Specified tobacco products, which are removed or imported for a duty-free purpose, are notrequired to carry a fiscal mark and must not carry a fiscal mark. (See regulation 24 ofthe “Tobacco Products Regulations 2001”.)

Cigars, other smoking (pipe) tobacco, and chewing tobacco are “non-specified tobaccoproducts” and are currently excluded from the fiscal marking requirements. They are,therefore, outside the scope of the marking scheme and none of the legislation concerningfiscal marks applies to these products.