TPD19020 - Advice for Officers dealing with imported tobacco products: »Ê¹ÚÌåÓýapp law
Tobacco products (see Section TPD19030), whether UK manufactured or imported, are liable to TPD imposed under the ‘TPD Act 1979�. Other relevant pieces of legislation are:
- »Ê¹ÚÌåÓýapp ‘Tobacco Products Regulations 2001â€�;
- »Ê¹ÚÌåÓýapp ‘Tobacco Products (Descriptions of products) Order 2003â€�;
Certain sections of Notice 476 “TPD� have the force of law. You should pay particular attention to the fiscal marking requirements, details of which can be found at Section TPD19250 of this guidance.