ǸԹ

Skip to main content
HMRC internal manual

Tobacco Products Duty

TPD12070 - Fiscal Marks: Use of premises for sale of unmarked product

Although you are unlikely to encounter this in the normal course of your duties, it is acriminal offence for the manager of premises to “suffer” the premises to be used for the sale of unmarked specified tobacco products that are required to carry a mark. Further details can be found in section 12.16 of Notice 476.