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HMRC internal manual

Tobacco Products Duty

From
HM Revenue & Customs
Updated
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Products dutied by weight: UK manufactured cigars: general points

Whether you are charging duty on ‘target’ weights or actual weights the following advice applies.

Provided that the revenue is safeguarded and that equity of treatment across the trade is ensured, you may allow some variation in the weighing methods. You should agree any variations with LBS and inform the Tobacco Team, Ralli Quays if the proposed changes affect this book of guidance. You should bear the following points in mind when agreeing acheck weighing system with the trader.

  • Wherever possible the trader’s own production control weighings should be used for determining the net weights for duty purposes.
  • As noted in section TPD8030, manufacturers of machine-produced cigars will have a target weight for the final product and production will be geared towards achieving these weights. Quality control and test weighings are conducted at various stages of manufacture. The last weighings prior to packing would be best for duty purposes.
  • The trader will, if necessary, adjust the actual weights for excess moisture content in order to derive the weight of the finished dutiable product. Your audit should include the trader’s method of calculating the weight of water in the finished cigars.
  • Your audit and other checks should include examination of the trader’s weighing methods. This includes assuring yourself that chargeable filters or mouthpieces are accounted for, moisture content is correctly calculated, scales and meters are accurate and correctly calibrated, and samples drawn for test weighings are statistically significant. You should also ensure that no further processing (other than drying), which might affect the weight of the product, takes place after the point at which the samples for weighing are drawn.
  • The normal audits and control of the production account also apply.