SolvedTOBCSC4001 | Specified brands, countries and persons
From HM Revenue & Customs · Tobacco: Anti-smuggling or the duty to avoid facilitating smuggling
The TPDA gives HMRC powers to require tobacco manufacturers to provide detailed information, where HMRC consider that the supply of particular brands, or supplies made to particular countries or individuals carrying on a business creates a substantial smuggling risk. It is the responsibility of LB to specify brands, countries and persons.