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HMRC internal manual

Tobacco Products Duty

TPD19340 - 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 tobacco products” and are currently excluded from the fiscal marking requirements. They are, therefore, outside the scope of the marking scheme and none of the legislation concerning fiscal marks applies to these products.