- Tobacco Products Duty Act 1979
- Tobacco Products Description of Products Order 2003
- Tobacco Products Duty Regulations 2001
Shisha containing tobacco, and herbal shisha containing no tobacco, are liable for excise duty.
As a guide – if you are currently purchasing Shisha for less than £10 per 100 grams it is likely that this is an illicit product and the duty and VAT hasn’t been paid.
- A criminal conviction for the evasion of duty and VAT could lead to a sentence of up to 7 years imprisonment
- Illicit products will be liable to seizure
- You can receive an assessment for the duty due and a penalty of up to 100% of the duty amount
Relevant business taxes and income tax must also be paid. For further advice please contact the HMRC helpline or visit the HM Revenue & Customs Website.