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Official guidance
Tobacco: Anti-smuggling or the duty to avoid facilitating smuggling

TOBCSC8000 · Penalty Notices

  • TOBCSC8050 · When should a penalty notice be issued?
  • TOBCSC8100 · Factors to take into consideration
  • TOBCSC8150 · Determining the amount of the penalty
  • TOBCSC8200 · Factor 1 - The nature and extent of the breach of duty not to facilitate smuggling. Maximum score 25 points.
  • TOBCSC8250 · Factor 2 - What action has the manufacturer taken to ensure they have complied with their legal duty? Maximum score 10 points.
  • TOBCSC8300 · Factors 3 and 4 - The content of, and compliance with the manufacturers supply chain policy. Maximum score 15 points.
  • TOBCSC8350 · Factor 5 - What action has the manufacturer taken to in response to specified brands and countries? Maximum score 5 points.
  • TOBCSC8400 · Factor 6 - Has the manufacturer supplied us with the required information on specified brands and countries? Maximum score 5 points.
  • TOBCSC8450 · Factor 7 - the number, size and nature of notified seizures. Maximum score 20 points.
  • TOBCSC8500 · Factor 8 - Potential loss of duty and VAT on notified seizures during the six month period following the issuing of an initial notice. Maximum score 20 points.
  • TOBCSC8550 · Factor 9 - Any other factor the Commissioners think relevant
  • TOBCSC8600 · Who will calculate the penalty?
  • TOBCSC8650 · Authorisation of the penalty
  • TOBCSC8700 · Restarting the clock
  • TOBCSC8760 · Template for penalty notice
  1. Penalty Notices: contents
  2. Penalty notices: Who will calculate the penalty?

TOBCSC8600 | Penalty notices: Who will calculate the penalty?

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

Any penalty will be calculated by the Tobacco Anti-smuggling Compliance Manager and Tobacco Policy.

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