UK Act of Parliament 1979 United Kingdom

Tobacco Products Duty Act 1979

An Act to consolidate the enactments relating to the excise duty on tobacco products.

Read the Act on legislation.gov.uk (opens in a new tab)
Enforced by
HMRC
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Manufacturer1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Manufacturer — also bound by 502 other Acts

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.007 Duty not to facilitate smuggling Regulated
  • Take steps to prevent your tobacco products being smuggled into the UKManufacturer
41 other provisions — procedural and definitional
s.001 Tobacco products. (opens in a new tab)
s.002 Charge and remission or repayment of tobacco products duty. (opens in a new tab)
s.003 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (opens in a new tab)
s.004 Calculation of duty in case of cigarettes more than 8 cm. long. (opens in a new tab)
s.005 Retail price of cigarettes. (opens in a new tab)
s.006 Alteration of rates of duty. (opens in a new tab)
s.006 Anti-forestalling notices in connection with anticipated alteration of rate of duty
s.006 Anti-forestalling notices: sanctions
s.007 Regulations for management of duty. (opens in a new tab)
s.007 Penalty for facilitating smuggling: initial notice
s.007 Penalty for facilitating evasion: penalty notice
s.007 Sections 7A to 7C: supplemental
s.008 Charge in cases of default. (opens in a new tab)
s.008 Fiscal marks: introductory.
s.008 Power to alter range of products to which fiscal marking applies.
s.008 Fiscal mark regulations.
s.008 Fiscal marks: public notices.
s.008 Failure to comply with fiscal mark regulations and public notices.
s.008 Sale of marked tobacco when not permitted: penalties.
s.008 Offences: possession and sale etc. of unmarked tobacco.
s.008 Offences: use of premises for sale of unmarked tobacco.
s.008 Interfering with fiscal marks: penalties.
s.008 Tracing and security: regulations
s.008 Tracing and security: sanctions
s.008 Tracing and security: disclosure of information
s.008 Raw tobacco: definitions
s.008 Raw tobacco: requirement for approval
s.008 Regulations about approval etc.
s.008 Exemptions from requirement for approval
s.008 Raw tobacco: penalties
s.008 Penalties under section 8O: special reduction
s.008 Penalties under section 8O: assessment of penalty
s.008 Penalties under section 8O: reasonable excuse
s.008 Penalties under section 8O: double jeopardy
s.008 Forfeiture of raw tobacco
s.008 Raw tobacco: application of Customs and Excise Management Act 1979
s.008 Tobacco products manufacturing machinery: licensing scheme
s.009 Regulations. (opens in a new tab)
s.010 Interpretation. (opens in a new tab)
s.011 Repeals, savings and transitional and consequential provisions. (opens in a new tab)
s.012 Citation and commencement. (opens in a new tab)

Help complying

Guvnor’s practical routes through this instrument.

2 more guides that reference this instrument
Meet your tobacco product, duty and track-and-trace obligations Tobacco manufacturer: compliance checklist

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.