You are likely to be asked which imported tobacco products
are required to carry a fiscal mark and when the mark must applied.
Detailed guidance can be found at sections
TPD12000 and
TPD19260. Section 11 and Annexe 1 of
Notice 476 “TPD” deal specifically with fiscal
marks. Annexe 1 of Notice 476 has the force of law.
Full details of the fiscal mark scheme are contained in the
sections of TPD and Notice 476 referred to above. What follows is
intended to provide enough information to enable you to answer the
more likely questions that you may be asked.
