TPD19000 – Imported tobacco products: advice for Officers dealing with imported tobacco products, including specific advice on fiscal marks: Contents

TPD19010General
TPD19020The Law
TPD19030Definition of tobacco products
TPD19040Excise warehouse approval conditions for foreign (non-UK) manufactured tobacco products
TPD19050Excise warehouse approval conditions for UK manufactured tobacco products
TPD19060Security and documentary procedures
TPD19070Operations in warehouse
TPD19080General note on calculating duty - TPD
TPD19090Cigarettes: notes on the duty
TPD19100Cigarettes: examination
TPD19110Cigars (including cigarillos): notes on the duty
TPD19120Cigars: examination and weighing
TPD19130Weighing: traders responsibility to provide and maintain scales
TPD19140Hand-Rolling Tobacco (HRT), other smoking (pipe) tobacco, and chewing tobacco: notes on the duty
TPD19150Hand-rolling, ‘pipe’, and chewing tobacco: examination and weighing
TPD19160Liability net weight for cigars, hand-rolling tobacco and chewing tobacco
TPD19170Retail unit system
TPD19180Sampling
TPD19190Consolidation at unapproved premises
TPD19200Returned product
TPD19210 Destruction/denaturing
TPD19220Health labelling
TPD19230Budget day restrictions
TPD19240Duty free marking
TPD19250Fiscal marks
TPD19260Tobacco products required to carry the fiscal mark
TPD19270Point at which the fiscal mark must be applied
TPD19280Alterations by the trader or other persons to the fiscal mark
TPD19290Use of premises for sale of unmarked product
TPD19300Effect on control of imported product in warehouse
TPD19310Export or return to foreign supplier of fiscally marked product
TPD19320Drawback claims for fiscally marked product
TPD19330Implications for control at importation
TPD19340Cigars, pipe tobacco and chewing tobacco (non-specified products)