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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: Health labelling

TPD19220 | Advice for Officers dealing with imported tobacco products: Health labelling

From HM Revenue & Customs · Tobacco Products Duty

All retail packs of tobacco products intended for sale in the UK must carry health warnings in the English language. This is not a Customs’ requirement, the relevant legislation is governed by the Department of Health. Health warnings are significant, however, because the absence of health warnings on tobacco products put up for retail sale will strongly suggest that the goods in question have been smuggled into the UK or diverted to home use. Note also that the health warnings must be printed onto the retail pack. Stick-on warnings or those printed on the cellophane outer wrapper are not acceptable, except in the case of cigars sold individually. Any cases of doubt may be referred to the Tobacco Team.

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