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Contents

Official guidance
Tobacco Products Duty

TPD12000 · Fiscal Marks

  • TPD12010 · General
  • TPD12020 · The Law
  • TPD12030 · Notice 476: essential reading
  • TPD12040 · Tobacco products required to carry the fiscal mark
  • TPD12050 · Products must bear the fiscal mark before importation or removal to home-use: action to be taken in respect of unmarked product.
  • TPD12060 · Alterations by the trader or other persons to the fiscal mark
  • TPD12070 · Use of premises for sale of unmarked product
  • TPD12080 · Effect on control of UK manufacturers.
  • TPD12090 · Duty repayment on customer returns and drawback claims on fiscally marked product
  • TPD12100 · Return to foreign supplier, or export to another destination, of foreign manufactured, fiscally marked product
  • TPD12110 · Samples of UK product intended for persons outside the UK
  • TPD12120 · Cigars, pipe tobacco, and chewing tobacco (non- specified products)
  1. Fiscal Marks: Contents
  2. Fiscal Marks: The Law

TPD12020 | Fiscal Marks: The Law

From HM Revenue & Customs · Tobacco Products Duty

The law concerning fiscal marks is contained in:

  • the “Tobacco Products Duty (TPD) Act 1979”, sections 8A-8H and section 2(2);

  • the “Tobacco Products Regulations 2001”; and

  • section 12 and annex 1 of Notice 476 TPD.

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