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HMRC internal manual

Tobacco Products Duty

Manufacture: The Cigarette Manufacturing Process (text version)

Primary Stage

  1. Reconstituted tobacco sheet and tobacco leaf go through the following processes:
    • Mixing and wetting
    • Blending
    • Cutting
  1. Tobacco stem goes through the following processes:
    • Wetting
    • Crushing
    • Cutting
    • Drying

Secondary Stage

  1. At this point the reconstituted tobacco sheet, the tobacco leaf, the tobacco stem, and rag from waste cigarettes together go through the secondary process:
    • Mixing
    • Drying
    • Cooling
  1. This produces CIGARETTE RAG which then goes through the following stages:
    • Cigarette making machines
    • Packing machines (Normally cartons of 200 in cases of 3-6,000)
    • Production account point (On pallets)
    • Registered store (Awaiting delivery)
    • Assembly (Orders made up)

Additional notes

Any damaged cigarettes are split and the tobacco (ie. rag from waste products) is returned to the process at point 3.

Offal (ie. dust and waste during process) is collected and is either destroyed or is sent away for manufacture into ‘reconstituted tobacco sheet’ .