TPD19020 - Advice for Officers dealing with imported tobacco products: The law

Tobacco products (see Section TPD19030), whether UK manufactured or imported, are liable to TPD imposed under the 鈥楾PD Act 1979鈥�. Other relevant pieces of legislation are:

  • The 鈥楾obacco Products Regulations 2001鈥�;
  • The 鈥楾obacco Products (Descriptions of products) Order 2003鈥�;

Certain sections of Notice 476 鈥淭PD鈥� 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.