(See also section
TPD19000, which contains advice for
Officers dealing with imported tobacco products.)
Imported cigars pose a potentially more difficult problem
than UK manufactured cigars. This is because they are invariably
already packaged and cased before they arrive in the registered
store. You should, however, seek to agree a system that gives
results which are as accurate as those for the UK manufactured
cigars. The fewer the brands and the lesser the quantity involved,
the easier this will be. You must seek to ensure equity of
treatment between the UK manufacturers and also between the UK
manufacturers who import cigars and other importers of cigars.
In the case of machine made cigars the trader may wish to use
the invoiced net weights as the basis for duty calculation. This is
acceptable provided that you are satisfied with the trader’s
test weighing procedures. You may also agree standard tare weights
for different cases for particular brands. Such ‘standard
tares’ should be agreed for 6 or 12 month periods and be
subject to periodic review.
You should, when agreeing weighing procedures for imported
cigars, consider the effects of variations in packaging, the time
in storage, or changes in the tobacco blends or target weights for
particular brands, of which you may be unaware.
Hand-made cigars will show greater variations in individual
net weights than machine-made cigars. This is the main difference
between hand-made and machine-made cigars, which you should bear in
mind when considering the relative risks to the revenue.
