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HMRC internal manual

Tobacco Products Duty

Advice for Officers dealing with imported tobacco products: Cigars, pipe tobacco and chewing tobacco (non-specified products)

Reminder

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.