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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: Use of premises for sale of unmarked product

TPD12070 | Fiscal Marks: Use of premises for sale of unmarked product

From HM Revenue & Customs · Tobacco Products Duty

Although you are unlikely to encounter this in the normal course of your duties, it is acriminal offence for the manager of premises to “suffer” the premises to be used for the sale of unmarked specified tobacco products that are required to carry a mark. Further details can be found in section 12.16 of Notice 476.

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