TPD11120 | Removals: Fiscal Marks

From HM Revenue & Customs · Tobacco Products Duty

The traders’ systems must ensure that cigarettes and Hand Rolling Tobacco (HRT), removed for home-use, bear a compliant fiscal mark. Cigarettes and HRT, which are not for home-use, must not bear a fiscal mark. Full details can be found in Section TPD12000 and Notice 476.