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HMRC internal manual

Tobacco Products Duty

Cigarettes: Length of cigarettes for purposes of calculating the specific duty element

For the purpose of calculating the specific element of the duty on cigarettes, any cigarette more than 8cm long (excluding any filter or mouthpiece) is treated as if each 8cm length or part thereof were a separate cigarette. This means, for example, that the total duty due on a packet of 20 cigarettes each 12cm long would be calculated as the current percentage of the recommended retail price plus the specific duty on 40 cigarettes.