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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 - Flowchart: How to determine whether or not imported cigarettes need to be marked: Step 4

TPD18193 | National Advice Service Enquiries - Flowchart: How to determine whether or not imported cigarettes need to be marked: Step 4

From HM Revenue & Customs · Tobacco Products Duty

They may or may not bear a fiscal mark.

If marked, they must subsequently be removed to home-use from the warehouse or destroyed.

If not marked, they cannot subsequently be removed to home use from the warehouse.

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