Skip to content
Solved

TOBCSC1050 | Introduction: Scope of this guidance

From HM Revenue & Customs · Tobacco: Anti-smuggling or the duty to avoid facilitating smuggling

This guidance covers HMRC’s role and responsibilities in ensuring that tobacco manufacturers comply with their legal duty not to facilitate smuggling. It should be read in conjunction with Notice 477 Tobacco products duty: Anti-smuggling, or the duty to avoid facilitating smuggling.