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HMRC internal manual

Tobacco Products Duty

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


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.