51茶馆

This guidance has been written primarily for assurance officers and their managers concerned with manufacturers of tobacco products. This guidance assumes that you have read the Guided Learning Unit on Tobacco Products Duty (TPD) and are familiar with audit techniques.

Officers dealing with:

• exports of tobacco products,
• drawback claims; or
• excise warehouses, Registered Consignee鈥檚, Temporary Registered Consignee鈥檚 or other forms of importation;

will be interested in section TPD12000 鈥淔iscal marks鈥�.

Import or Assurance officers, who may be concerned with the examination of tobacco products, will find advice on examination, weighing and sampling in section TPD19000- 鈥淚mported tobacco products: advice for Officers dealing with imported tobacco products, including specific advice on fiscal marks鈥�.

The section entitled 鈥淣ational Advice Service (NAS)鈥� offers help to Advice Service staff in answering relatively simple enquiries from potential importers.