UK Act of Parliament
1979
United Kingdom
Tobacco Products Duty Act 1979
At a glance
Enforced by
What's here
1 compliance obligation, 2 practical guides
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Manufacturer 1
Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Supporting — topic alignment
2 guidesOther Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Manufacturers also bound by 472 other Acts (top 5 shown)
- Pressure Equipment (Safety) Regulations 2016 2016 91 duties
- Lifts Regulations 2016 2016 70 duties
- The Ecodesign for Energy-Related Products and Energy Information Regulations 2021 2021 70 duties
- Non-Automatic Weighing Instruments Regulations 2016 2016 67 duties
- Pyrotechnic Articles (Safety) Regulations 2015 2015 64 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Duty not to facilitate smuggling
- Take steps to prevent your tobacco products being smuggled into the UK Manufacturer
Browse 41 other sections — procedural / definitional / commencement
Tobacco products.
Charge and remission or repayment of tobacco products duty.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Calculation of duty in case of cigarettes more than 8 cm. long.
Retail price of cigarettes.
Alteration of rates of duty.
Anti-forestalling notices in connection with anticipated alteration of rate of duty
Anti-forestalling notices: sanctions
Regulations for management of duty.
Penalty for facilitating smuggling: initial notice
Penalty for facilitating evasion: penalty notice
Sections 7A to 7C: supplemental
Charge in cases of default.
Fiscal marks: introductory.
Power to alter range of products to which fiscal marking applies.
Fiscal mark regulations.
Fiscal marks: public notices.
Failure to comply with fiscal mark regulations and public notices.
Sale of marked tobacco when not permitted: penalties.
Offences: possession and sale etc. of unmarked tobacco.
Offences: use of premises for sale of unmarked tobacco.
Interfering with fiscal marks: penalties.
Tracing and security: regulations
Tracing and security: sanctions
Tracing and security: disclosure of information
Raw tobacco: definitions
Raw tobacco: requirement for approval
Regulations about approval etc.
Exemptions from requirement for approval
Raw tobacco: penalties
Penalties under section 8O: special reduction
Penalties under section 8O: assessment of penalty
Penalties under section 8O: reasonable excuse
Penalties under section 8O: double jeopardy
Forfeiture of raw tobacco
Raw tobacco: application of Customs and Excise Management Act 1979
Tobacco products manufacturing machinery: licensing scheme
Regulations.
Interpretation.
Repeals, savings and transitional and consequential provisions.
Citation and commencement.
Official guidance
Authoritative sources published by regulators or government explaining this legislation.
- MHRA: e-cigarettes — regulation and notification (opens in a new tab) from MHRA Detailed Guidance
- GOV.UK: get ready for the tobacco track and trace system (opens in a new tab) Detailed Guidance
- GOV.UK: tobacco products duty (opens in a new tab) from HMRC Detailed Guidance
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
HM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
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Browse legislation
Find other UK business legislation with related guidance.
Regulators
Learn more about the bodies that enforce this legislation.