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HMRC internal manual

Tobacco Products Duty

From
HM Revenue & Customs
Updated
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Cigarettes: Definition

Cigarettes are defined in the ‘Tobacco Products (Descriptions of Products) Order 2003’. In summary cigarettes are rolls of tobacco capable of being smoked as they are and not falling within the description of anyother tobacco product.

The definition of cigarettes in Council Directive 95/59/EC includes:

  • rolls of tobacco which, by simple non-industrial handling, are inserted into cigarette- paper tubes; and also
  • rolls of tobacco which, by simple non-industrial handling, are wrapped in cigarette paper.