Skip to content
Solved
SearchBrowse
Sign in

Contents

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 - Bidis - Indian cigarettes

TPD18060 | National Advice Service Enquiries - Bidis - Indian cigarettes

From HM Revenue & Customs · Tobacco Products Duty

Bidis are manufactured in India and consist of thin strands of tobacco wrapped up in the leaf of the Tendu plant. They often have a “home-made” look, are sometimes tied up in bundles and can be mistaken for small, thin, herbal cigarettes. They have been known to contain flavourings such as mint. They are very cheap to produce and large numbers can be carried in suitcase-size containers. There are no known current, legitimate, commercial importers.

Bidis were classified by the Customs Co-operation Council (decision of the Harmonised Systems Committee 1989) as cigarettes proper to commodity code 2402. 20.

For the purpose of calculating the ad valorem element of the excise TPD the recommended RSP is taken to be that of twenty small plain cigarettes. This or subsequent notional RSP will remain the case until and unless a commercial importer of Bidis becomes established.

Bidis are subject to the restrictions on maximum tar yields and the health label requirements applicable to other imported cigarettes.

In case of doubt or difficulty please contact the Tobacco Team.

PreviousNext
PrivacyTerms