Taxes in Europe Database v2
Tobacco Products Duty Act 1979, as amended by subsequent Finance Acts.
United Kingdom manufacturers are required to keep a production account and make a return of all chargeable products manufactured each day. The products are normally deposited in an approved secure store and duty is chargeable on any removed for home use. Imported manufactured tobacco may be placed in a warehouse or approved secure store or charged at the port of importation.
Delivery of United Kingdom manufactured and imported tobacco products for home use.
Cigarettes are chargeable with an ad valorem duty calculated on their retail price and a specific duty per 1,000 cigarettes. For the purpose of the ad valorem duty, the retail price is normally the price recommended by the importer or manufacturer for the retail sale of the cigarettes; where no price has been recommended, the highest price at which cigarettes of that description are normally sold by retail is used. For the purpose of the specific duty, cigarettes exceeding 9 cm in length excluding any filter or mouthpiece are treated as if each 9 cm or part thereof were a separate cigarette.
The duty on other chargeable tobacco products is based on their weight as determined before release for consumption.
If satisfactory security is given, payment of the excise duty on both home‑produced and imported products may be made on a monthly basis, 15 days after the end of each delivery period.
Provision has been made for the relief from or remission or repayment of the duty on products exported or shipped as stores, and products used solely for the purposes of research or experiment.
Cigarettes and hand‑rolling tobacco for home use must bear a UK fiscal mark. In the case of imported tobacco products, the fiscal mark must be applied before the product is imported into the UK.