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TOBCSC1150 | Introduction: How this book is intended to help you

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

This guidance is intended to help you in two main areas:

  • in interpreting and applying s7A of TPDA 1979 and a tobacco manufacturer’s responsibility to not facilitate smuggling

  • clarifying roles and responsibilities of the various parts of HMRC in that process.

Note: the guidance does not provide prescriptive technical guidance as to how you must carry out each of the processes required to administer controls (such as tallying and sampling of seized goods). You should refer to any relevant guidance or local procedures, where appropriate.