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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: Notice 476: essential reading

TPD12030 | Fiscal Marks: Notice 476: essential reading

From HM Revenue & Customs · Tobacco Products Duty

Section 12 and Annex 1 of Notice 476 are essential reading. Section 12 and the associated annex of the notice contain the specification of the fiscal mark, state when it must be applied, list the products which are required to carry the fiscal mark and outline the associated offences. The following guidance is not definitive and must be read in conjunction with Notice 476.

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