TPD18120 - National Advice Service Enquiries - Time at which the fiscal mark must be applied
Imported cigarettes and hand-rolling tobacco, intended for home use, must bear a fiscal mark at the time they are imported. »Ê¹ÚÌåÓýapp fiscal mark must have been applied before importation. »Ê¹ÚÌåÓýapp fiscal mark cannot be applied to imported cigarettes or HRT after it is imported into the UK. »Ê¹ÚÌåÓýapp fiscal mark cannot be applied in an excise warehouse.
»Ê¹ÚÌåÓýapp three decision trees from section TPD18185 are intended to help you determine whether a tobacco product is required to bear a fiscal mark at importation.
UK-manufactured cigarettes and HRT must bear a fiscal mark before being removed to home use from the manufacturer’s registered premises.