TPD19330 | Advice for Officers dealing with imported tobacco products: Implications for control at importation

General

Your action will largely be governed by the “Reason For Checks” (RFC’s).

The primary concern is to ensure that:

• tobacco products entered for home-use are correctly marked;

• only fiscally marked product is entered for home-use; and

• all fiscally marked product is entered for home-use, or for warehousing, or for deposit in registered premises.

Note

The decision trees in Section TPD18000, may help you determine whether or not imported tobacco product should bear a fiscal mark.

Action to be taken in the case of unmarked product entered for home-use

The unmarked cigarettes or hand-rolling tobacco should be seized and the facts reported to Enforcement Division.

Action to be taken in the case of marked product entered for purposes other than home-use or warehousing/deposit in registered premises

The unmarked cigarettes or hand-rolling tobacco should be seized and the facts reported to Enforcement Division.