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Official guidance
Tobacco Products Duty

TPD18000 · National Advice Service Enquiries - Contents

  • TPD18010 · National Advice Service Enquiries - Answering enquiries
  • TPD18020 · National Advice Service Enquiries - Home grown tobacco
  • TPD18030 · National Advice Service Enquiries - Warehousing UK- manufactured tobacco products
  • TPD18040 · National Advice Service Enquiries - Importing cigarettes: price for duty purposes
  • TPD18050 · National Advice Service Enquiries - Calculating the recommended retail selling price
  • TPD18060 · National Advice Service Enquiries - Bidis - Indian cigarettes
  • TPD18070 · National Advice Service Enquiries - Oral snuff - Snus
  • TPD18080 · National Advice Service Enquiries - Chewing tobacco
  • TPD18085 · National Advice Service Enquiries - Tobacco for heating
  • TPD18090 · National Advice Service Enquiries - Blending of tobacco products
  • TPD18100 · National Advice Service Enquiries - Fiscal marks: general
  • TPD18110 · National Advice Service Enquiries - Tobacco products required to carry the fiscal mark
  • TPD18120 · National Advice Service Enquiries - Time at which the fiscal mark must be applied
  • TPD18130 · National Advice Service Enquiries - Interference with the fiscal marks on the packet
  • TPD18140 · National Advice Service Enquiries - Premises used for the sale of unmarked product
  • TPD18150 · National Advice Service Enquiries - Drawback claims in respect of fiscally marked product
  • TPD18160 · National Advice Service Enquiries - Return to the foreign supplier, or export to another destination, of foreign-manufactured and fiscally marked product which is currently stored in an excise warehouse
  • TPD18170 · National Advice Service Enquiries - Unmarked tobacco products received by Registered Consignee's or Temporary Registered Consignee's (NI only)
  • TPD18180 · National Advice Service Enquiries - Unmarked tobacco products imported by Occasional Importers
  • TPD18190 · National Advice Service Enquiries - Flowchart: How to determine whether or not imported cigarettes need to be marked: Step 1
  • TPD18191 · National Advice Service Enquiries - Flowchart: How to determine whether or not imported cigarettes need to be marked: Step 2
  • TPD18192 · National Advice Service Enquiries - Flowchart: How to determine whether or not imported cigarettes need to be marked: Step 3
  • TPD18193 · National Advice Service Enquiries - Flowchart: How to determine whether or not imported cigarettes need to be marked: Step 4
  • TPD18194 · National Advice Service Enquiries - Flowchart: How to determine whether or not imported cigarettes need to be marked: Step 5
  • TPD18200 · National Advice Service Enquiries - Flowchart: How to determine whether or not hand-rolling tobacco needs to be marked: Step 1
  • TPD18201 · National Advice Service Enquiries - Flowchart: How to determine whether or not hand-rolling tobacco needs to be marked: Step 2
  • TPD18202 · National Advice Service Enquiries - Flowchart: How to determine whether or not hand-rolling tobacco needs to be marked: Step 3
  • TPD18203 · National Advice Service Enquiries - Flowchart: How to determine whether or not hand-rolling tobacco needs to be marked: Step 4
  • TPD18204 · National Advice Service Enquiries - Flowchart: How to determine whether or not hand-rolling tobacco needs to be marked: Step 5
  • TPD18205 · National Advice Service Enquiries - Flowchart: How to determine whether or not hand-rolling tobacco needs to be marked: Step 6
  • TPD18206 · National Advice Service Enquiries - Flowchart: How to determine whether or not hand-rolling tobacco needs to be marked: Step 7
  • TPD18210 · National Advice Service Enquiries - Flowchart: How to determine whether or not imported cigars, pipe tobacco, chewing tobacco and tobacco for heating needs to be marked
  • TPD18220 · National Advice Service Enquiries - Flowchart: How to determine the duty liability of tobacco products: Step 1
  • TPD18221 · National Advice Service Enquiries - Flowchart: How to determine the duty liability of tobacco products: Step 2
  • TPD18222 · National Advice Service Enquiries - Flowchart: How to determine the duty liability of tobacco products: Step 3
  • TPD18223 · National Advice Service Enquiries - Flowchart: How to determine the duty liability of tobacco products: Step 4
  • TPD18224 · National Advice Service Enquiries - Flowchart: How to determine the duty liability of tobacco products: Step 5
  • TPD18225 · National Advice Service Enquiries - Flowchart: How to determine the duty liability of tobacco products: Step 6
  • TPD18226 · National Advice Service Enquiries - Flowchart: How to determine the duty liability of tobacco products: Step 7
  • TPD18227 · National Advice Service Enquiries - Flowchart: How to determine the duty liability of tobacco products: Step 8
  • TPD18228 · National Advice Service Enquiries - Flowchart: How to determine the duty liability of tobacco products: Step 9
  • TPD18229 · National Advice Service Enquiries - Flowchart: How to determine the duty liability of tobacco products: Step 10
  • TPD18230 · National Advice Service Enquiries - Flowchart: How to determine the duty liability of tobacco products: Step 11
  • TPD18231 · National Advice Service Enquiries - Flowchart: How to determine the duty liability of tobacco products: Step 12
  • TPD18232 · National Advice Service Enquiries - Flowchart: How to determine the duty liability of tobacco products: Step 13
  • TPD18233 · National Advice Service Enquiries - Flowchart: How to determine the duty liability of tobacco products: Step 14
  • TPD18234 · National Advice Service Enquiries - Flowchart: How to determine the duty liability of tobacco products: Step 15
  • TPD18235 · National Advice Service Enquiries - Flowchart: How to determine the duty liability of tobacco products: Step 16
  • TPD18185 · National Advice Service Enquiries - Decision Trees: cigarettes marked at importation
  • TPD18195 · National Advice Service Enquiries - Decision Tree: HRT marked at importation
  • TPD18207 · National Advice Service Enquiries - Decision tree: other tobacco products marked at importation
  • TPD18215 · National Advice Service Enquiries - Decision tree: How to determine the duty liability of tobacco products
  1. National Advice Service Enquiries - Contents
  2. National Advice Service Enquiries - Answering enquiries

TPD18010 | National Advice Service Enquiries - Answering enquiries

From HM Revenue & Customs · Tobacco Products Duty

There are only five UK manufacturers of tobacco products, the largest of which are controlled by LB who will have an agreed system for dealing with enquiries from their traders. It is therefore unlikely that you will receive enquiries from manufacturers. If, however, you do receive an enquiry from someone applying to register premises for the manufacture or storage of tobacco products, you should inform and seek advice from the Tobacco Team before taking any further action.

The majority of the enquiries relating to Tobacco Products Duty (TPD) are likely to come from members of the public and small-scale importers. The following paragraphs are intended to help you answer the most common questions.

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