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The Tobacco Products (Descriptions of Products) Order 2003

S.I. 2003/1471 · Made 5 June 2003 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 1 July 2019.

CUSTOMS AND EXCISE

Approved by the House of Commons

Made 5th June 2003

Laid before the House of Commons 5th June 2003

Coming into force 1st August 2003

The Treasury, in exercise of the powers conferred upon them by section 1(3) of the Tobacco Products Duty Act 1979 M1, and of all other powers enabling them in that behalf, hereby make the following Order:

Annotations to the whole text

Marginal citations

M1

1979 c. 7; section 1(3) was amended by the Finance Act 1993 (c. 34), section 14(5).

Contents

  1. 1Citation and commencement
  2. 2Interpretation
  3. 3Repeal and revocation
  4. 4Cigarettes
  5. 5Cigars
  6. 6Hand-rolling tobacco
  7. 7Other smoking tobacco
  8. 8Chewing tobacco
  9. 9Tobacco for heating
  10. Signature
  11. Schedule: Descriptions of Cigars
  12. 1Paragraph 1 Repealed
  13. 2Paragraph 2
  14. 3Paragraph 3 Repealed
  15. 4Paragraph 4
  16. 5Paragraph 5
  17. Explanatory note

1Citation and commencement

This Order may be cited as the Tobacco Products (Descriptions of Products) Order 2003 and comes into force on 1st August 2003.

2Interpretation

In this Order “the Act” means the Tobacco Products Duty Act 1979.

3Repeal and revocation

(1)

Subsections (2) and (2A) of section 1 of the Act M1 are repealed.

(2)

The Tobacco Products (Cigarettes and Cigars) Order 1977 M2 is revoked.

4Cigarettes

(1)

Subject to paragraph (2) below, references to cigarettes in the Act include any product that comprises—

(a)

rolls of tobacco capable of being smoked as they are and that are not cigars, or

(b)

rolls of tobacco that, by simple non-industrial handling, are—

(i)

inserted into cigarette-paper tubes, or

(ii)

wrapped in cigarette paper.

(2)

References to cigarettes in the Act include products consisting in whole or in part of substances other than tobacco that otherwise conform to a description in paragraph (1) above F1....

5Cigars

References to cigars in the Act include any product that is described in the Schedule below and do not include tobacco products of any other description.

6Hand-rolling tobacco

(1)

References to hand-rolling tobacco in the Act include any product that would, but for the reference to hand-rolling tobacco in article 7(1) below, be other smoking tobacco and—

(a)

in which more than 25% by weight of the tobacco particles have a cut width of less than F11.5 millimetres, or

(b)

that is sold or intended to be sold for making into cigarettes by hand, or

(c)

that is of a kind used for making into cigarettes by hand.

(2)

In this regulation—

(a)

the references to “making into cigarettes by hand” in paragraph (1)(b) and (c) above include making into cigarettes by hand with the aid of a mechanical device, and

(b)

the use for making into cigarettes referred to in paragraph (1)(c) above must amount to more than occasional use but need not amount to common use.

7Other smoking tobacco

(1)

Subject to paragraph (2) below, references to other smoking tobacco in the Act include any product that is not cigarettes, cigars, or hand-rolling tobacco and comprises—

(a)

tobacco that has been cut or otherwise split, twisted or pressed into blocks, and is capable of being smoked without further industrial processing, or

(b)

tobacco refuse put up for retail sale that can be smoked.

(2)

References to other smoking tobacco in the Act include products consisting in whole or in part of substances other than tobacco that otherwise conform to a description in paragraph (1) above F1....

F2(3)

For the purposes of paragraph (1), “tobacco refuse” means the remnants of tobacco leaves and the by-products of the processing of tobacco or the manufacture of tobacco products.

8Chewing tobacco

(1)

Subject to paragraph (2) below, references to chewing tobacco in the Act include any product that—

(a)

is not cigarettes, cigars, hand-rolling tobacco, or other smoking tobacco,

(b)

consists of or includes tobacco, and

(c)

has been prepared so that it can be chewed.

(2)

References to chewing tobacco in the Act include any product prepared for chewing that does not include tobacco but consists in whole or in part of a substitute for tobacco, except for such a product that is intended solely as an aid to persons to give up smoking.

9Tobacco for heatingF1

(1)

References to tobacco for heating in the Act include any product that—

(a)

is not cigarettes, cigars, hand-rolling tobacco, other smoking tobacco, or chewing tobacco; and

(b)

consists of tobacco prepared for heating, without combustion, in order to produce or flavour vapour.

(2)

In paragraph (1)(b), “tobacco” includes tobacco mixed with any substance other than tobacco.

(3)

References to tobacco for heating in the Act do not include any product that consists wholly of a substance or substances used as a substitute for tobacco.

Signature

Philip Woolas

John Heppell

Two of the Lords Commissioners of Her Majesty’s Treasury

1F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

Cigars with an outer wrapper of natural tobacco. Cigars falling within this description include cigars containing a mixture of tobacco and other substances; provided that they have an outer wrapper of natural tobacco. A cigar containing only substances other than tobacco does not fall within this description.

3F1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

Cigars with a threshed blend filler and with an outer wrapper that has the normal colour of a cigar. The outer wrapper must be made of reconstituted tobacco and must cover the cigar in full, including where appropriate the filter, but not (in the case of cigars with a mouthpiece) the mouthpiece. If the filler is held together with a binder, the binder may be made of a material other than tobacco or reconstituted tobacco. F1Each cigar must have a unit weight (excluding the weight of any filter or mouthpiece) of not less than 2.3 grams and not more than 10 grams. The circumference over at least one third of the length of the cigar must not be less than 34 mm. A cigar containing only substances other than tobacco does not fall within this description.

5

A product that is described as a cigarillo but falls within one of the above descriptions is a cigar.

Explanatory note

(This note is not part of the Order)

This Order comes into force on 1st August 2003.

Purpose of the Order

This Order describes the tobacco products listed in section 1(1) of the Tobacco Products Duty Act 1979(c. 7).

The Order implements Articles 3 –7 of Council Directive 95/59/EC (OJ No. L291, 6.12.1995, p.40), as amended; in particular, by Council Directive 2002/10/EC (OJ No. L 46, 16.2.2002, p. 26).

This Order replaces The Tobacco Products (Cigarettes and Cigars) Order 1977 (S.I. 1977/1979). It describes all the tobacco products that are subject to tobacco products duty.

The description of cigarettes includes those cigarettes consisting of pre-formed rolls of tobacco, which the smoker either wraps in cigarette paper or inserts into cigarette paper tubes.

A product is only a cigar if it is described in the Schedule to the Order. The products described include cigars made entirely of natural tobacco. They also include cigars with an outer wrapper of natural tobacco containing tobacco or a mixture of tobacco and other substances. Products, which have an outer wrapper of reconstituted tobacco, are included within the description of cigars provided that certain further conditions are satisfied. To meet these conditions the cigar must:

  • • have a threshed blend filler of tobacco or a mixture of tobacco and other substances;

  • • meet certain minimum weight requirements; and

  • • either have a binder and a spirally fitted outer wrapper, or meet a minimum size requirement.

Products that do not contain any tobacco are excluded from the description of cigars.