(1)In this section “unmarked products” means tobacco products that are subject to fiscal marking but do not carry a compliant duty-paid fiscal mark.
(2) For the purposes of this section “ duty-paid fiscal mark ” means a fiscal mark carried by tobacco products indicating that excise duty has been paid on the products.
(3) For the purposes of this section a duty-paid fiscal mark carried by tobacco products of any description is “ compliant ” if it complies with all relevant requirements for any duty-paid fiscal mark that by virtue of this Act is required to be carried by such tobacco products of that description as are by virtue of this Act required to carry such a mark.
For this purpose “ relevant requirement ” means a requirement, imposed by virtue of this Act, as to any of the matters mentioned in paragraphs (a) to (d) of section 8C(3) above (contents, appearance and positioning etc. of fiscal marks).
(4)If a person—
(a)is in possession of, transports or displays, or
(b)sells, offers for sale or otherwise deals in,
unmarked products then, except in such cases as may be prescribed in regulations made by the Commissioners, that person commits an offence and the products are liable to forfeiture.
(5)It is a defence for a person charged with an offence under subsection (4) above to prove that the unmarked products were not required by virtue of this Act to carry a duty paid fiscal mark.
(6)A person guilty of an offence under subsection (4) above shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.]
Textual Amendments
F1Ss. 8A-8J inserted (28.7.2000) by 2000 c. 17, s. 14