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HMRC internal manual

Tobacco Products Duty

General Principles: Law

The EC Directives solely concerned with the excise duties on tobacco products are:

  • Council Directive 95/59/EC of 27 November 1995 (this is the ‘consolidated’ directive that lists and defines the products subject to the duty, specifies the duty structure and lists the exemptions from the duty);
  • Council Directive 92/79/EEC of 19 October 1992 (setting a minimum rate of duty for cigarettes);
  • Council Directive 92/80/EEC of 19 October 1992 (setting minimum rates for tobacco products other than cigarettes) and
  • Council Directive 1999/81/EC of 29 July 1999 (this directive resulted from a Commission review of structures and rates and amended the rates set in Directive 95/80/EEC and made other technical amendments).

The primary law on Tobacco Products Duty (TPD) and fiscal marks is contained in the “Tobacco Products Duty Act 1979”.

Secondary legislation is contained in:

  • the “Tobacco Products Regulations 2001”; and
  • “Tobacco Products (Descriptions of Products) Order 2003”.

Sections of Notice 476, in particular some of those dealing with fiscal marks, have the force of law.