General
Your action will largely governed by the “Reason For
Checks” (RFC’s).
The primary concern is to ensure that:
Note
The decision trees in Section
TPD18000, may help you determine whether
or not imported tobacco product should bear a fiscal mark.
Action to be taken in the case of unmarked product entered
for home-use
The unmarked cigarettes or hand-rolling tobacco should be
seized and the facts reported to Enforcement Division.
Action to be taken in the case of marked product entered
for purposes other than home-use or warehousing/deposit in
registered premises
The unmarked cigarettes or hand-rolling tobacco should be
seized and the facts reported to Enforcement Division.