Imported cigarettes and hand-rolling tobacco, intended for
home use, must bear a fiscal mark at the time they are imported.
The fiscal mark must have been applied before importation. The
fiscal mark cannot be applied to imported cigarettes or HRT after
it is imported into the UK. The fiscal mark cannot be applied in an
excise warehouse.
The three decision trees from section
TPD18185 are intended to help you
determine whether a tobacco product is required to bear a fiscal
mark at importation.
UK-manufactured cigarettes and HRT must bear a fiscal mark
before being removed to home use from the manufacturer’s
registered premises.
