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Chapter TPD7060

Document Cited in Related
Vincent
Published date15 April 2016
Record NumberTPD7060
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

“Description”, as used in section 4 of the “Tobacco Products Duty Act”, is normally taken to mean an individual brand of cigarettes. Packets of twenty, eighteen or ten cigarettes of the same brand make a single ‘description’ for duty purposes.

Any requests for different treatment, eg packets of 25 of the same basic brand but of a different ‘get up’ or description should be referred to the Tobacco Team, Ralli Quays.

If a brand of cigarettes is sold only in one pack size, the ad valorem duty element will be based on the retail price for the brand in question.

Where cigarettes of the same brand are sold in a range of pack sizes, which include a 20 size pack, the ad valorem duty on all cigarettes of that brand should be calculated on the retail price of the twenty size pack. It...

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