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HMRC internal manual

Tobacco Products Duty

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HM Revenue & Customs
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Cigarettes: Notification of retail prices

Regulation 15 of the “Tobacco Products Regulations 2001” requires manufacturers and importers to notify certain brand and price information to the Commissioners. Manufacturers and most importers will continue to meet this requirement by providing copies of their recommended price lists. When you receive a price list you should send a copy to the Tobacco Team, Ralli Quays. (If you control a UK manufacturer, please indicate which brands are manufactured in the UK and which brands are imported. This may be a ‘one off’ advice updated as necessary - please make individual arrangements with the Tobacco Team, Ralli Quays.)

If you have any control responsibilities for tobacco importers, you should ensure that they are aware of and comply with this requirement. Importers who do not normally produce a price list must still provide the information required under regulation 15.

Regulation 15(2)(d) requires details of tobacco products for which the manufacturer or importer does not recommend a retail price. It is currently the case that manufacturers (and sometimes importers) do not recommend retail prices for all the pack sizes in a particular brand. (They may, for example, recommend a retail price for packets of 20 but not for packets of 10 or 25 of the same brand.) They fulfil their obligation under regulation 15(2)(d) by showing, in their price lists, the available pack sizes for each brand but not showing a recommended price for all the pack sizes. If, however, a manufacturer or importer informs you that he does not and will not recommend a retail price for the main pack size within a brand of cigarettes, which he manufactures or imports, you should contact the Tobacco Team, Ralli Quays for advice before taking any action to determine a price for duty purposes.