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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 - Oral snuff - Snus

TPD18070 | National Advice Service Enquiries - Oral snuff - Snus

From HM Revenue & Customs · Tobacco Products Duty

Oral snuff, also known as snus (pronounced snooze), is a tobacco product which consists of a small sachet containing ground tobacco and flavourings. Unlike chewing tobacco oral snuff sachets are placed in the mouth between the gum and the lip. Like other tobacco products the object is to deliver nicotine and this is done by sucking the product and the nicotine soaks through the thin layer of skin into the bloodstream. It comes in different flavours and is marketed by different manufacturers including the major cigarette manufacturers. Recent product launches include Marlboro brand oral snuff in the USA. It is also available in loose form, that is still sucked but not in the small sachet.

The scope of UK Excise law

The scope of Tobacco Products Duty is set out in section 1 of the Tobacco Products Duty Act 1979. As oral snuff is not for smoking, the only product type that comes close is chewing tobacco which is included through section 1(1)(e). The meaning of chewing tobacco in relation to the act is further described in the Tobacco Products (Descriptions of Products) Order 2003. Section 8 of the order describes chewing tobacco as a tobacco product which doesn’t come under any of the other descriptions and has been prepared so that it can be chewed. The nature of oral snuff would make it impractical to chew and this is not the intention. Therefore oral snuff is not within the scope of Tobacco Products Duty as currently described in UK law.

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