Fiscal marking applies to specified tobacco products.
Specified tobacco products that are intended for,
or are removed to, home-use are required to carry the fiscal mark.
(See regulation 22 of the “Tobacco Products Regulations
2001”.)
Specified tobacco products are:
Please note that hand-rolling tobacco, which is intended for
retail sale in loose form and is supplied by the manufacturer or
importer in packets containing 500 grams or more, is not a
specified tobacco product and is not required to carry a fiscal
mark. (See regulation 21 of the “Tobacco Products Regulations
2001”.)
Specified tobacco products, which are removed or imported for
a duty-free purpose, are not required to carry a fiscal mark and
must not carry a fiscal mark. (See regulation 24 of the
“Tobacco Products Regulations 2001”.)
Cigars, other smoking (pipe) tobacco, and chewing tobacco are
“non-specified tobacco products” and are currently
excluded from the fiscal marking requirements. They are, therefore,
outside the scope of the marking scheme and none of the legislation
concerning fiscal marks applies to these products.
