TOBCSC3100 | Controls for avoiding facilitating smuggling - principles: The duty and obligations of tobacco manufacturers

Tobacco manufacturers must comply with their legal duty not to facilitate smuggling, and are placed under a number of legal obligations relating to this duty.

TPDA 1979 Section 7A states:

“7A Duty not to facilitate smuggling

1. A manufacturer of cigarettes or hand-rolling tobacco shall so far as is reasonably practicable avoid -

2. supplying cigarettes or hand-rolling tobacco to persons who are likely to smuggle them into the United Kingdom,

3. supplying cigarettes or hand rolling tobacco where the nature or the circumstances of the supply makes it likely that they will be resupplied to persons who are likely to smuggle them into the United Kingdom, or
   otherwise facilitate the smuggling into the United Kingdom of cigarettes or hand-rolling tobacco.

4. In particular, a manufacturer -

5. in supplying cigarettes or hand-rolling tobacco to persons carrying on a business in or in relation to a country other than the United Kingdom, shall consider whether the size or nature of the supply suggests that the product may be required for smuggling into the United Kingdom,

6. shall maintain a written policy about the steps to be taken for the purpose of complying with the duty under subsection (1), and

7. shall provide a copy of the policy to the Commissioners on request.”

In addition to the duty not to facilitate smuggling the legislation also creates obligations on tobacco manufacturers to provide information about notified seizures and any specified brands or countries. These are dealt with later in the guidance.