SolvedTOBCSC7300 | Initial Notices: Lifting the initial notice
From HM Revenue & Customs · Tobacco: Anti-smuggling or the duty to avoid facilitating smuggling
If, at the end of the six-month period following the issue of an initial notice, the tobacco manufacturer is no longer considered to be facilitating smuggling, or HMRC have insufficient evidence to demonstrate this, a penalty notice will not be issued. It is the responsibility of LB to notify the tobacco manufacturer of this in writing, and also to inform Tobacco Policy.