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HMRC internal manual

Tobacco Products Duty

From:
HM Revenue & Customs
Published
15 April 2016
Updated:
18 December 2025 - See all updates

TPD18204 - National Advice Service Enquiries - Flowchart: How to determine whether or not hand-rolling tobacco needs to be marked: Step 5

Is it being entered for warehousing?

| Yes go to TPD18205 | No go to TPD18206 | |———————————————————————————————–|———————————————————————————————-|