TPD2150 – General Principles: Control objectives and potential risk areas: Fiscal marks

Fiscal marks
Control objective:To ensure that:
  • cigarettes and hand-rolling tobacco, which are required to carry a fiscal mark, do in fact carry a fiscal mark;
  • cigarettes and hand-rolling tobacco, which carry a fiscal mark, pass a duty point and duty is paid;
  • cigarettes and hand-rolling tobacco, which are exported or put to other duty free use, do not carry a fiscal mark.
Potential risk areas:
  • removed to an excise warehouse. (Such UK produced and marked product can be neither exported nor removed to home use.)
  • Export lines bearing UK fiscal marks.
  • Fiscal mark does not meet or precisely comply with specification in Notice 476.
  • Fiscal mark cancelled or overprinted.
  • Duty refund or drawback claimed but fiscal mark not obliterated.
  • Fiscally marked samples sent overseas.
  • Fiscal marks applied to foreign manufactured tobacco product only after it has been imported into the UK.