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Fiscal marking applies to specified tobacco products.

Specified tobacco products that are intended for, or are removed to, home-use are required to carry the fiscal mark. (See regulation 22 of the “Tobacco Products Regulations 2001�.)

Specified tobacco products are:

• cigarettes; and
• hand-rolling tobacco.

Please note that hand-rolling tobacco, which is intended for retail sale in loose form and is supplied by the manufacturer or importer in packets containing 500 grams or more, is not a specified tobacco product and is not required to carry a fiscal mark. (See regulation 21 of the “Tobacco Products Regulations 2001�.)

Specified tobacco products, which are removed or imported for a duty-free purpose, are not required to carry a fiscal mark and must not carry a fiscal mark. (See regulation 24 of the “Tobacco Products Regulations 2001�.)

Cigars, other smoking (pipe) tobacco, chewing tobacco and tobacco for heating are “non-specified tobacco productsâ€� and are currently excluded from the fiscal marking requirements. »Ê¹ÚÌåÓýappy are, therefore, outside the scope of the marking scheme and none of the legislation concerning fiscal marks applies to these products.