Tobacco Products Duty

Tobacco Products Duty is payable if you make or import:

You do not have to pay Tobacco Products Duty on nasal snuff.

If you meet specific conditions you do not need to pay Tobacco Products Duty on:

If you make tobacco products you’ll need to register as a tobacco manufacturer.

As a manufacturer of tobacco products in the UK, you need to follow the legal requirements for fiscal markings on cigarette and hand-rolling tobacco.

You do not need to register if you’re manufacturing tobacco products purely for research or experiment. In this situation you need to write to HMRC to tell them what you’re doing and give a detailed overview of your business premises.

Usually, you need to pay HMRC as soon as the products become liable to the duty.

Products become liable to the duty when they either:

To make the payment, you should complete form TP7 and send it to:

HM Revenue and Customs
Excise Processing Team
BX9 1GL

Payments for TP7s should be made by BACS to account:

Please quote reference NWPU TP7 when making the payment.

Duty suspension allows you to pay your Tobacco Products Duty at a later stage, which may help your cash flow. If you manufacture, distribute or import tobacco products in the UK, you may store them duty-suspended in: