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HMRC internal manual

Tobacco Products Duty

From
HM Revenue & Customs
Updated
, see all updates

Advice for Officers dealing with imported tobacco products: Implications for control at importation

General

Your action will largely governed by the “Reason For Checks” (RFC’s).

The primary concern is to ensure that:
 

  • tobacco products entered for home-use are correctly marked;
  • only fiscally marked product is entered for home-use; and
  • all fiscally marked product is entered for home-use, or for warehousing, or for deposit in registered premises.

Note

The decision trees in Section TPD18000, may help you determinewhether or not imported tobacco product should bear a fiscal mark.

Action to be taken in the case of unmarked product entered for home-use

The unmarked cigarettes or hand-rolling tobacco should be seized and the facts reported toEnforcement Division.

Action to be taken in the case of marked product entered for purposes other thanhome-use or warehousing/deposit in registered premises

The unmarked cigarettes or hand-rolling tobacco should be seized and the facts reported toEnforcement Division.