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HMRC internal manual

Tobacco Products Duty

From
HM Revenue & Customs
Updated
, see all updates

General Principles: Control objectives and potential risk areas: Fiscal marks

Fiscal marks  
   
Control objective: To ensure that:
  • cigarettes and hand-rolling tobacco, which are required to carry a fiscal mark, do in fact carry a fiscal mark;
  • cigarettes and hand-rolling tobacco, which carry a fiscal mark, pass a duty point and duty is paid;
  • cigarettes and hand-rolling tobacco, which are exported or put to other duty free use, do not carry a fiscal mark.    
      Potential risk areas: * removed to an excise warehouse. (Such UK produced and marked product can be neither exported nor removed to home use.)
  • Export lines bearing UK fiscal marks.
  • Fiscal mark does not meet or precisely comply with specification in Notice 476.
  • Fiscal mark cancelled or overprinted.
  • Duty refund or drawback claimed but fiscal mark not obliterated.
  • Fiscally marked samples sent overseas.
  • Fiscal marks applied to foreign manufactured tobacco product only after it has been imported into the UK.