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HMRC internal manual

Tobacco Products Duty

From
HM Revenue & Customs
Updated
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Advice for Officers dealing with imported tobacco products: Use of premises for sale of unmarked product

Although you are unlikely to encounter this in the normal course of your duties, it is acriminal offence for the manager of premises to “suffer” the premises to be usedfor the sale of unmarked specified tobacco products that are require to carry a mark.Further details can be found in Section 11.16 of Notice 476.