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HMRC internal manual

Tobacco Products Duty

Advice for Officers dealing with imported tobacco products: Point at which the fiscal mark must be applied

In the case of imported specified tobacco products, intended for home use, the fiscal mark must have been applied before importation into the UK. The fiscal mark cannot be applied to foreign manufactured tobacco products at any time after they have entered the UK. (See regulation 22(3) of the “Tobacco Products Regulations 2001”.)

In the case of UK produced home-use tobacco products, the fiscal mark will have been applied before the product leaves the factory. As Officers dealing primarily with imported product, you are unlikely to see fiscally marked product that was manufactured in the UK. (If you do, you should pay particular interest as it can be neither exported nor removed to home-use from an excise warehouse.)