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HMRC internal manual

Tobacco Products Duty

Advice for Officers dealing with imported tobacco products: Export or return to foreign supplier of fiscally marked product

Fiscally marked cigarettes and HRT, stored in duty suspense in an excise warehouse, mustnot be exported unless the fiscal marks are first obliterated or destroyed. This appliesalso to product that is to be returned to the foreign supplier. (See regulation 24 of the“Tobacco Products Regulations 2001”).

(The fiscal mark is an indication that duty has been paid on the product and allowing theexport of fiscally marked, duty unpaid-paid, product would threaten the integrity of themark).