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Official guidance
Tobacco Products Duty

TPD7000 · Cigarettes - Contents

  • TPD7010 · Cigarettes: Definition
  • TPD7020 · Cigarettes: Duty Structure
  • TPD7030 · Cigarettes: Length of cigarettes for purposes of calculating the specific duty element
  • TPD7040 · Cigarettes: Retail price for purposes of calculating the ad valorem duty element
  • TPD7050 · Cigarettes: Notification of retail prices
  • TPD7060 · Cigarettes: Meaning of 'description' or 'brand' for duty purposes
  • TPD7070 · Cigarettes: 'Flash' marks and promotional material: significance for duty calculation
  1. Cigarettes - Contents
  2. Cigarettes: Duty Structure

TPD7020 | Cigarettes: Duty Structure

From HM Revenue & Customs · Tobacco Products Duty

There are two components to the duty on cigarettes:

  • a specific element, being an amount of money per 1000 cigarettes; and

  • an ad valorem element, calculated as a percentage of the retail price.

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