TPD19330 - Advice for Officers dealing with imported tobacco products: Implications for control at importation
General
Your action will largely be governed by the “Reason For Checks” (RFC’s).
The primary concern is to ensure that:
- tobacco products entered for home-use are correctly marked;
- only fiscally marked product is entered for home-use; and
- all fiscally marked product is entered for home-use, or for warehousing, or for deposit in registered premises.
Note
The decision trees in Section TPD18000, may help you determine whether or not imported tobacco product should bear a fiscal mark.
Action to be taken in the case of unmarked product entered for home-use
The unmarked cigarettes or hand-rolling tobacco should be seized and the facts reported to Enforcement Division.
Action to be taken in the case of marked product entered for purposes other than home-use or warehousing/deposit in registered premises
The unmarked cigarettes or hand-rolling tobacco should be seized and the facts reported to Enforcement Division.