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HMRC internal manual

Tobacco Products Duty

Cigarettes: 'Flash' marks and promotional material: significance for duty calculation

‘Flash’ markings on packets do not constitute separate descriptions of cigarettes. ‘Flashed’ and ‘un-flashed’ packets of the same brand maybe delivered for home use at the same time and the trader may claim that they have different recommended retail prices. It is, however, the higher of the ‘flashed’and ‘un-flashed’ prices that must be used for calculating the ad valorem component of the duty on all the cigarettes in question (subject only to section TPD7060 concerning pack size).

You must not permit the removal of products bearing promotional material, advertisements or markings (e.g. “RRP £5.00”), which suggest a higher recommended retail price than that on which duty has been tendered. It is not an acceptable argument that the cigarettes in question will not be sold until a new price list is published.