Tobacco Products Duty: introductory guides

Please note: Tobacco Products Duty guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Tobacco Products Duty
Find out if you need to pay Tobacco Products Duty if you make or import tobacco, how much it is and when you can suspend or defer payment

Tobacco products: sell duty-free or duty paid
Find out how you can sell duty-free or duty-paid tobacco products through airlines, on ships, in export stores and in duty-free shops

Import tobacco products into the UK
Find out how you can import tobacco products into the UK from inside and outside the European Union