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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 - Unmarked tobacco products imported by Occasional Importers

TPD18180 | National Advice Service Enquiries - Unmarked tobacco products imported by Occasional Importers

From HM Revenue & Customs · Tobacco Products Duty

You may receive enquiries from an Occasional Importer who has received cigarettes or hand-rolling tobacco, which is not fiscally marked. You should contact your Local Compliance Fraud team immediately and report the details to them.

You must advise the Occasional Importer to keep the tobacco product and not dispose of it. It is very important that they follow your advice because they could be in a very serious situation. It is a breach of regulations to import unmarked cigarettes or HRT to home-use. It is a criminal offence to possess, transport, display, sell, offer for sale, or otherwise deal in unmarked products. (“Unmarked products” means specified tobacco products that do not carry a fiscal mark despite the fact that they are required to carry one.)

The Local Compliance Fraud team will decide on the further action that is necessary and will advise the Occasional Importer accordingly.

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