HM Revenue and Customs Brief 40/08
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Issued 01 October 2008
Tobacco products: Repositioning of the UK duty paid fiscal mark on packets
of hand-rolling tobacco
In August 2007, the UK government announced that picture health warnings will
be introduced onto all tobacco products manufactured from 1 October 2008, sold
in the UK.
The last date of sale for packs of cigarettes with written warnings is 1
The last date of sale for other tobacco products with written warnings is 1
To accommodate these new health warnings, the UK duty paid fiscal mark on
packs of hand-rolling tobacco is being repositioned to the bottom third of the
back face of the pack.
In summary, all packs of hand-rolling tobacco manufactured from 1 October
2008 will incorporate a picture health warning, and will bear the repositioned
UK duty paid fiscal mark in the bottom third of the back face of the pack.
Cigarette packs are not affected as there is sufficient space on the back of
the packs, underneath the UK duty paid fiscal mark, to incorporate the picture
For further information and advice contact the HM Revenue & Customs National
Advice Service on Tel 0845 010 9000.
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Article Published/Sorted/Amended on Scopulus 2008-10-08 13:58:39 in Tax Articles