When specified tobacco products are required to carry a fiscal markU.K.
22.—(1) Subject to regulation 23 below, specified tobacco products—
(a)that are manufactured in, imported into or removed to home use within the United Kingdom on or after 1st June 2001, or
(b)whenever manufactured in, imported into or removed to home use within the United Kingdom, that are held by a person who is a revenue trader on or after 1st July 2001,
are required to carry a fiscal mark.
(2) Specified tobacco products that are required to carry a fiscal mark must not be packaged otherwise than in packets that, in conformity with requirements imposed under section 8C(3) or section 8D of the Act, carry a fiscal mark.
(3) Imported specified tobacco products that are required to carry a fiscal mark must carry a fiscal mark at the time they are imported.