http://www.legislation.gov.uk/uksi/2003/1471The Tobacco Products (Descriptions of Products) Order 2003texttext/xmlenStatute Law DatabaseCUSTOMS AND EXCISE2020-05-13Expert Participation2019-07-01 This Order comes into force on 1st August 2003. 2003 No. 1471CUSTOMS AND EXCISEThe Tobacco Products (Descriptions of Products) Order 2003Approved by the House of CommonsMade5th June 2003Laid before the House of Commons5th June 2003Coming into force1st August 2003The Treasury, in exercise of the powers conferred upon them by section 1(3) of the Tobacco Products Duty Act 1979 , and of all other powers enabling them in that behalf, hereby make the following Order:Citation and commencement1This Order may be cited as the Tobacco Products (Descriptions of Products) Order 2003 and comes into force on 1st August 2003.Interpretation2In this Order “the Act” means the Tobacco Products Duty Act 1979.Repeal and revocation31Subsections (2) and (2A) of section 1 of the Act are repealed.2The Tobacco Products (Cigarettes and Cigars) Order 1977 is revoked.Cigarettes41Subject to paragraph (2) below, references to cigarettes in the Act include any product that comprises—arolls of tobacco capable of being smoked as they are and that are not cigars, orbrolls of tobacco that, by simple non-industrial handling, are—iinserted into cigarette-paper tubes, oriiwrapped in cigarette paper.2References 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 ....Cigars5References 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.Hand-rolling tobacco61References 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—ain which more than 25% by weight of the tobacco particles have a cut width of less than 1.5 millimetres, orbthat is sold or intended to be sold for making into cigarettes by hand, orcthat is of a kind used for making into cigarettes by hand.2In this regulation—athe 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, andbthe 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.Other smoking tobacco71Subject 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—atobacco that has been cut or otherwise split, twisted or pressed into blocks, and is capable of being smoked without further industrial processing, orbtobacco refuse put up for retail sale that can be smoked.2References 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 ....3For 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.Chewing tobacco81Subject to paragraph (2) below, references to chewing tobacco in the Act include any product that—ais not cigarettes, cigars, hand-rolling tobacco, or other smoking tobacco,bconsists of or includes tobacco, andchas been prepared so that it can be chewed.2References 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.<Addition ChangeId="key-fe90bd59989ec5ed7215e22d62fced34-1582813460040" CommentaryRef="key-fe90bd59989ec5ed7215e22d62fced34">Tobacco for heating</Addition>91References to tobacco for heating in the Act include any product that—ais not cigarettes, cigars, hand-rolling tobacco, other smoking tobacco, or chewing tobacco; andbconsists of tobacco prepared for heating, without combustion, in order to produce or flavour vapour.2In paragraph (1)(b), “tobacco” includes tobacco mixed with any substance other than tobacco.3References 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.Philip WoolasJohn HeppellTwo of the Lords Commissioners of Her Majesty’s TreasurySCHEDULEDescriptions of Cigarsarticle 51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2Cigars 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.3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4Cigars 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. Each 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.5A product that is described as a cigarillo but falls within one of the above descriptions is a cigar.

(This note is not part of the Order)

This Order comes into force on 1st August 2003.

<Emphasis>Purpose of the Order</Emphasis>

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.

1979 c. 7; section 1(3) was amended by the Finance Act 1993 (c. 34), section 14(5).Subsection (2) was amended by, and subsection (2A) was inserted by, the Finance Act 1993 (c. 34), section 14.S.I. 1977/1979.Words in art. 6(1)(a) substituted (1.1.2011) by The Tobacco Products (Descriptions of Products) (Amendment) Order 2010 (S.I. 2010/2852), arts. 1, 2(2)Art. 7(3) added (1.1.2011) by The Tobacco Products (Descriptions of Products) (Amendment) Order 2010 (S.I. 2010/2852), arts. 1, 2(3)Sch. para. 1 omitted (1.1.2011) by virtue of The Tobacco Products (Descriptions of Products) (Amendment) Order 2010 (S.I. 2010/2852), arts. 1, 2(4)(a)Sch. para. 3 omitted (1.1.2011) by virtue of The Tobacco Products (Descriptions of Products) (Amendment) Order 2010 (S.I. 2010/2852), arts. 1, 2(4)(b)Words in Sch. para. 4 substituted (1.1.2011) by The Tobacco Products (Descriptions of Products) (Amendment) Order 2010 (S.I. 2010/2852), arts. 1, 2(4)(c)Words in art. 4(2) omitted (1.1.2014) by virtue of The Tobacco Products (Descriptions of Products) (Amendment) Order 2013 (S.I. 2013/2721), arts. 1, 3(1)Words in art. 7(2) omitted (1.1.2014) by virtue of The Tobacco Products (Descriptions of Products) (Amendment) Order 2013 (S.I. 2013/2721), arts. 1, 3(2)Art. 9 inserted (1.7.2019) by The Tobacco Products (Descriptions of Products) (Amendment) Order 2019 (S.I. 2019/953), arts. 1, 2