Law

Tobacco Products Duty Act 1979

United Kingdom · statute

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In force since 2026-10-01, as the publisher states.

Copy read on 2026-11-08. The page it was read from

Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

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Contents: 45 provisions
  1. Title and introductory text
  2. 1 Tobacco products.
  3. 2 Charge and remission or repayment of tobacco products duty.
  4. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  5. 4 Calculation of duty in case of cigarettes more than 8 cm. long.
  6. 5 Retail price of cigarettes.
  7. 6 Alteration of rates of duty.
  8. 6A Anti-forestalling notices in connection with anticipated alteration of rate of duty
  9. 6B Anti-forestalling notices: sanctions
  10. 7 Regulations for management of duty.
  11. 7A Duty not to facilitate smuggling
  12. 7B Penalty for facilitating smuggling: initial notice
  13. 7C Penalty for facilitating evasion: penalty notice
  14. 7D Sections 7A to 7C: supplemental
  15. 8 Charge in cases of default.
  16. 8A Fiscal marks: introductory.
  17. 8B Power to alter range of products to which fiscal marking applies.
  18. 8C Fiscal mark regulations.
  19. 8D Fiscal marks: public notices.
  20. 8E Failure to comply with fiscal mark regulations and public notices.
  21. 8F Sale of marked tobacco when not permitted: penalties.
  22. 8G Offences: possession and sale etc. of unmarked tobacco.
  23. 8H Offences: use of premises for sale of unmarked tobacco.
  24. 8J Interfering with fiscal marks: penalties.
  25. 8JA Tracing and security: regulations
  26. 8JB Tracing and security: sanctions
  27. 8JC Tracing and security: disclosure of information
  28. 8K Raw tobacco: definitions
  29. 8L Raw tobacco: requirement for approval
  30. 8M Regulations about approval etc.
  31. 8N Exemptions from requirement for approval
  32. 8O Raw tobacco: penalties
  33. 8P Penalties under section 8O: special reduction
  34. 8Q Penalties under section 8O: assessment of penalty
  35. 8R Penalties under section 8O: reasonable excuse
  36. 8S Penalties under section 8O: double jeopardy
  37. 8T Forfeiture of raw tobacco
  38. 8U Raw tobacco: application of Customs and Excise Management Act 1979
  39. 8V Tobacco products manufacturing machinery: licensing scheme
  40. 9 Regulations.
  41. 10 Interpretation.
  42. 11 Repeals, savings and transitional and consequential provisions.
  43. 12 Citation and commencement.
  44. SCHEDULE 1 Table of Rates of Tobacco Products Duty
  45. SCHEDULE 2 REPEALS

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45 provisions

10 Interpretation.

(1) In this Act— “hand-rolling tobacco” has the meaning given by section 1(2) above; and “tobacco products” has the meaning given by section 1(1) above. (2) This Act and the other Acts included in the Customs and Excise Acts 1979 shall be construed as one Act but where a provision of this Act refers to this Act that reference is not to be construed as including a reference to any of the others. (3) Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or in any such instrument as in that Act; and for ease of reference the Table below indicates the expressions used in this Act to which a meaning is given by any other such Act— Customs and Excise Management Act 1979 “the Commissioners” “the customs and excise Acts” “the Customs and Excise Acts 1979” “goods” “importer” “shipped” “stores”.

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11 Repeals, savings and transitional and consequential provisions.

(1) The enactments specified in Schedule 2 to this Act are hereby repealed to the extent specified in the third column of that Schedule, but subject to the provision at the end of that Schedule. (2) Any provision of this Act relating to anything done or required or authorised to be done under or by reference to that provision or any other provision of this Act shall have effect as if any reference to that provision, or that other provision, as the case may be, included a reference to the corresponding provision of the enactments repealed by this Act. (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) Nothing in this section shall be taken as prejudicing the operation of sections 15 to 17 of the Interpretation Act 1978 (which relate to the effect of repeals).

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12 Citation and commencement.

(1) This Act may be cited as the Tobacco Products Duty Act 1979 and is included in the Acts which may be cited as the Customs and Excise Acts 1979. (2) This Act shall come into operation on 1st April 1979

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SCHEDULE 1 Table of Rates of Tobacco Products Duty

Section 2(1). TABLE 1 Cigarettes | An amount equal to the higher of— 16.5% of the retail price plus £394.09 per thousand cigarettes, or £518.75 per thousand cigarettes. 2 Cigars | £508.12 per kilogram 3 Hand-rolling tobacco | £574.30 per kilogram 4 Other smoking tobacco and chewing tobacco | £248.07 per kilogram 5 Tobacco for heating | £426.47 per kilogram

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