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Official guidance
Tobacco: Anti-smuggling or the duty to avoid facilitating smuggling
  • TOBCSC0500 · Data protection
  • TOBCSC1000 · Introduction
  • TOBCSC2000 · Roles and responsibilities
  • TOBCSC3000 · Controls for avoiding facilitating smuggling - principles
  • TOBCSC4000 · Specified brands, countries and persons
  • TOBCSC5000 · Notified Seizures
  • TOBCSC6000 · Contact with tobacco manufacturers
  • TOBCSC7000 · Initial Notices
  • TOBCSC8000 · Penalty Notices
  • TOBCSC9000 · Reviews and appeals
  • TOBCSCUPDATE001 · Tobacco - Control of Supply Chains: update index
  • TOBCSC2300 · Roles and responsibilities: Local Compliance
  • TOBCSCUPDATE090519 · Tobacco - Control of Supply Chains: recent changes
  1. Tobacco: Anti-smuggling or the duty to avoid facilitating smuggling
  2. Roles and responsibilities: Local Compliance

TOBCSC2300 | Roles and responsibilities: Local Compliance

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

At the time of introduction, the control of tobacco supply chains and the duty not to facilitate smuggling is not considered to be a risk within Local Compliance, but the picture will be kept under regular review.

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