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Contents

Official guidance
Tobacco Products Duty

TPD2000 · General Principles

  • TPD2010 · Law
  • TPD2020 · Notice 476
  • TPD2030 · Outline of the UK industry
  • TPD2040 · Outline of assurance organisation
  • TPD2050 · Control objectives and potential risk areas
  • TPD2060 · Control objectives and potential risk areas: Registration
  • TPD2070 · Control objectives and potential risk areas: Security
  • TPD2080 · Control objectives and potential risk areas: Receipts
  • TPD2090 · Control objectives and potential risk areas: Returned goods
  • TPD2100 · Control objectives and potential risk areas: Manufacture
  • TPD2110 · Control objectives and potential risk areas: Storage
  • TPD2120 · Control objectives and potential risk areas: Removals
  • TPD2130 · Control objectives and potential risk areas: Samples
  • TPD2140 · Control objectives and potential risk areas: Accounting
  • TPD2150 · Control objectives and potential risk areas: Fiscal marks
  • TPD2160 · Health and Safety
  1. General Principles: Contents
  2. General Principles: Outline of the UK industry

TPD2030 | General Principles: Outline of the UK industry

From HM Revenue & Customs · Tobacco Products Duty

The UK tobacco market is dominated by 3 major manufacturers; Gallaher Ltd, Imperial Tobacco Ltd and BAT. Cigarettes are their core product, but all make or market a range of other tobacco products. The structure of these companies varies with regard to the Head Office role, but typically their factories supply distribution store(s) from where orders are assembled and despatched for the UK market and also for export.

Completing the picture of the UK market are two very small companies, namely Gawith Hoggarth & Co Ltd and Samuel Gawith & Co Ltd, both based in Kendal, Cumbria. They specialise in pipe and hand-rolling tobaccos.

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