TPD18190 | National Advice Service Enquiries - Flowchart: How to determine whether or not imported cigarettes need to be marked: Step 1

From HM Revenue & Customs · Tobacco Products Duty

Must imported cigarettes bear a fiscal mark – Are they being entered for home-use?

| Yes go to TPD18191 | No go to TPD18192 | |———————————————————————————————–|———————————————————————————————-|