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Official guidance
Tobacco Products Duty

TPD19000 · Imported tobacco products: advice for Officers dealing with imported tobacco products, including specific advice on fiscal marks

  • TPD19010 · Advice for Officers dealing with imported tobacco products: General
  • TPD19020 · Advice for Officers dealing with imported tobacco products: The law
  • TPD19030 · Advice for Officers dealing with imported tobacco products: Definition of tobacco products
  • TPD19040 · Advice for Officers dealing with imported tobacco products: Excise warehouse approval conditions for foreign (non-UK) manufactured tobacco products
  • TPD19050 · Advice for Officers dealing with imported tobacco products: Excise warehouse approval conditions for UK manufactured tobacco products
  • TPD19060 · Advice for Officers dealing with imported tobacco products: Security and documentary procedures
  • TPD19070 · Advice for Officers dealing with imported tobacco products: Operations in warehouse
  • TPD19080 · Advice for Officers dealing with imported tobacco products: General note on calculating TPD
  • TPD19090 · Advice for Officers dealing with imported tobacco products: Cigarettes: notes on the duty
  • TPD19100 · Advice for Officers dealing with imported tobacco products: Cigarettes: examination
  • TPD19110 · Advice for Officers dealing with imported tobacco products: Cigars (including cigarillos): notes on the duty
  • TPD19120 · Advice for Officers dealing with imported tobacco products: Cigars: examination and weighing
  • TPD19130 · Advice for Officers dealing with imported tobacco products: Weighing: traders responsibility to provide and maintain scales
  • TPD19140 · Advice for Officers dealing with imported tobacco products: Hand-Rolling Tobacco (HRT), other smoking (pipe) tobacco and chewing tobacco: notes on the duty
  • TPD19150 · Advice for Officers dealing with imported tobacco products: Hand-Rolling Tobacco (HRT), 'pipe' or chewing tobacco, and tobacco for heating: examination and weighing
  • TPD19160 · Advice for Officers dealing with imported tobacco products: Liability net weight for cigars, hand-rolling tobacco, chewing tobacco and tobacco for heating
  • TPD19170 · Advice for Officers dealing with imported tobacco products: Retail unit system
  • TPD19180 · Advice for Officers dealing with imported tobacco products: Sampling
  • TPD19190 · Advice for Officers dealing with imported tobacco products: Consolidation at unapproved premises
  • TPD19200 · Advice for Officers dealing with imported tobacco products: Returned product
  • TPD19210 · Advice for Officers dealing with imported tobacco products: Destruction/denaturing
  • TPD19220 · Advice for Officers dealing with imported tobacco products: Health labelling
  • TPD19230 · Advice for Officers dealing with imported tobacco products: Budget Day restrictions
  • TPD19240 · Advice for Officers dealing with imported tobacco products: Duty Free marking
  • TPD19250 · Advice for Officers dealing with imported tobacco products: Fiscal marks
  • TPD19260 · Advice for Officers dealing with imported tobacco products: Tobacco products required to carry the fiscal mark
  • TPD19270 · Advice for Officers dealing with imported tobacco products: Point at which the fiscal mark must be applied
  • TPD19280 · Advice for Officers dealing with imported tobacco products: Alterations by the trader or other persons to the fiscal mark
  • TPD19290 · Advice for Officers dealing with imported tobacco products: Use of premises for sale of unmarked product
  • TPD19300 · Advice for Officers dealing with imported tobacco products: Effect on control of imported product in warehouse
  • TPD19310 · Advice for Officers dealing with imported tobacco products: Export or return to foreign supplier of fiscally marked product
  • TPD19320 · Advice for Officers dealing with imported tobacco products: Drawback claims for fiscally marked product
  • TPD19330 · Advice for Officers dealing with imported tobacco products: Implications for control at importation
  • TPD19340 · Advice for Officers dealing with imported tobacco products: Cigars, pipe tobacco and chewing tobacco (non-specified products)
  1. Imported tobacco products: advice for Officers dealing with imported tobacco products, including specific advice on fiscal marks: contents
  2. Advice for Officers dealing with imported tobacco products: Hand-Rolling Tobacco (HRT), 'pipe' or chewing tobacco, and tobacco for heating: examination and weighing

TPD19150 | Advice for Officers dealing with imported tobacco products: Hand-Rolling Tobacco (HRT), 'pipe' or chewing tobacco, and tobacco for heating: examination and weighing

From HM Revenue & Customs · Tobacco Products Duty

General guidance on examination and weighing can be found in C2-3. The following is additional guidance on the weighing of retail packs of hand-rolling, ‘pipe’ or chewing tobacco, and tobacco for heating.

Product packed in identical packages/cartons.

  • For retail packs weighing 50 grams or less, 5 retail packs from each carton selected for internal examination should be net weighed together. The number of packs weighed from each carton may be reduced, according to local discretion, for retail packs weighing more than 50 grams.

  • All net weighings should be to 0.5 grams.

  • The total weight of the dutiable product in each package should be calculated to 0.5 grams.

Product packed in irregular or damaged packages.

Any irregular or damaged packages should be examined individually and tare weights (weight of packaging) should be taken as the following units:

  • external cartons - 20 gm

  • cigar boxes - 5 gm

  • internal cartons, wrappers, etc containing a quantity of retail packs - 2 gm

  • other internal packing (eg retail packets or tins, detachable cigar mouthpieces, ties, etc) - 0.5 gm

For advice on sampling see Section TPD19180.

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