TPD2150 - 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.