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HMRC internal manual

Tobacco Products Duty

General Principles: Outline of the UK industry

The UK tobacco market is dominated by 3 major manufacturers; Gallaher Ltd, Imperial Tobacco Ltd and BAT. Cigarettes are their core product, but all make or market a range of other tobacco products. The structure of these companies varies with regard to the Head Office role, but typically their factories supply distribution store(s) from where orders are assembled and despatched for the UK market and also for export.

Completing the picture of the UK market are two very small companies, namely Gawith Hoggarth & Co Ltd and Samuel Gawith & Co Ltd, both based in Kendal, Cumbria. They specialise in pipe and hand-rolling tobaccos.