TPD8010 - Products dutied by weight: Cigars: definition
Cigars are defined in the 鈥淭obacco Products (Descriptions of Products) Order 2003鈥�. Generally speaking any integral filter or mouthpiece is included in the net weight for duty purposes. The weight of any filter or mouthpiece is excluded only if:
- it can be removed from the finished product leaving the tobacco rod intact and smokeable as a cigar, or
- the cigar was smokeable (ie it was an identifiable tobacco product) before the filter or mouthpiece was affixed.
These days the majority of cigars are made by machine. Hand-made cigars cost more to produce than those made by machine and tend to dominate the expensive end of the market. Large hand-made cigars from Cuba and Honduras are mainly imported by specialist importers.