The links to use to contact HMRC have been updated.

New regulations have been added at section 1.3. The address for the Tobacco Team at section 2.8 has been updated. A section on 'Tobacco Track and Trace compliance and sanctions' has been added. The 'If you have any comments or suggestions' section has been removed.

This page has been updated because the Brexit transition period has ended.

Annex 1 has been updated.

Guidance about tobacco for heating has been added to sections 2.21, 11.6 and 12.5.

Information about changes to legislation for heated tobacco has been added to sections 1.3, 2.1, 2.3, 2.4, 2.18, 3, 3.3, 4.3, 7.1, 12.5 and 14. Guidance on selling raw tobacco to customers so that they can make their own tobacco products has been removed.

This notice has been updated with more information about fiscal marks. These changes can be found in paragraphs 12.3 and Annex 1 and 2.

Information about civil penalties has been added to paragraph 1.8. Paragraph 2.8 has been updated with details about penalties and if you fail to supply the pricing information to the Tobacco Team.

This notice cancels and replaces Notice 476 (December 2016). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

Changes to name and address of the National Registration Unit which is now known as Excise Processing Teams. These changes can be found in paragraphs 4.2, 4.3, 4.11, and 6.6. Additional clarification and minor changes have been made to paragraphs 1.4, 2.8, 12.3, 12.6, 12.7.

This notice cancels and replaces Notice 476 (August 2012). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

First published.