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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: Restarting the clock

TOBCSC8700 | Penalty notices: Restarting the clock

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

Following the issuing of a penalty notice or the lifting of an initial notice:

  • the tally of notified seizures for the purposes of the supply chain control system will be reset to zero i.e. will not be considered for any further notices or penalties;

  • a new initial notice may be issued - although only in exceptional circumstances will this be done before a period of six months has elapsed.

Any tally of seizures must be reset otherwise the Department may be placed in the position of issuing a penalty twice based on the same seizure data.

The resetting of the clock does not prevent further action being taken under existing powers and provisions not relating to the supply chain control system.

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