This Public Clarification explains the FTA decision to postpone the final step of phase two of the Digital Tax Stamps scheme for water pipe tobacco and electronically heated cigarettes. The ban on supplying, transferring, storing and possessing such Designated Excise Goods without Digital Tax Stamps, originally due from 1 June 2020, is postponed until 1 January 2021. The postponement reflects the effect of COVID-19 precautions on cafes and restaurants. The clarification also confirms that steps of phase two already implemented are not affected.
EXTP006
Excise Tax Public Clarification
Postponement of the Implementation of the Final Step of Phase Two of the Marking Tobacco and Tobacco Products Scheme (“the Scheme”)
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