TPD8060 - Products dutied by weight: Hand-rolling tobacco, pipe tobacco, chewing tobacco and tobacco for heating

The trader’s production methods, and his duty calculation and accounting systems, must ensure that there is the closest possible correspondence between the weight advertised on the retail pack, the quantity of tobacco in the packs and the weight declared for duty purposes.

Hand Rolling Tobacco (HRT) is defined in the ‘Tobacco Products (Descriptions of Products) Order 2003’ section 6.

There is always the possibility that a brand of hand-rolling tobacco may be misdescribed as pipe tobacco. You should ensure that the cut width of any brand of pipe tobacco falls within the prescribed limit, as stated in section 6 of the ‘Tobacco Products (Descriptions of Products) Order 2003’. This test can only be performed by the Laboratory of the Government Chemist as part of the audit or other checks.

You should also check price lists and advertising material for signs that a brand of pipe tobacco is being advertised as suitable for hand-rolling purposes.

If you consider that a brand of pipe tobacco, which meets the physical criteria for pipe tobacco and is advertised as pipe tobacco, is actually being used for hand-rolling purposes, you should seek advice from the Tobacco Team, Ralli Quays. Do not take any other action before you sought and received advice from the Tobacco Team.

Tobacco for heating (TfH) is defined in the ‘Tobacco Products (Descriptions of Products) Order 2003’, section 9. Only the weight of the tobacco, as defined by this order, is subject to excise duty. Should you need any further advice on regarding TfH, contact the Tobacco Team.