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TOBCSC1200 | Introduction: What is the relevant law

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

The laws relating to supply chain controls and the duty not to facilitate smuggling are:

  • The Tobacco Products Duty Act (TPDA) 1979 (as amended by the Finance Act 2006)

  • The Tobacco Products Regulations (TPR) 2001 (as amended by the Tobacco Products (Amendment) Regulations 2006) and the Tobacco Products and Excise Goods (Amendment) Regulations 2006

Other relevant legislation is:

  • The Customs and Excise Management Act 1979 (CEMA)

  • The Tobacco Products (Description of Products) Order 2003

In particular you should familiarise yourself with Sections 7A through to 7D of TPDA 1979, and Regulations 29 – 31 of TPR 2001.