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Contents

Official guidance
Tobacco Products Duty

TPD20000 · Tobacco Track and Trace

  • TPD20010 · Introduction
  • TPD20020 · Background
  • TPD20030 · Legislation
  • TPD20040 · Operation of the system
  • TPD20050 · Sanctions for non-compliance
  1. Tobacco Track and Trace: contents
  2. Tobacco Track and Trace: background

TPD20020 | Tobacco Track and Trace: background

From HM Revenue & Customs · Tobacco Products Duty

From 1 April 2019 anyone in the U.K. who buys, sells, stores or transports cigarettes and hand rolling tobacco must comply with the Tobacco Track & Trace regulations to ensure they deal in legitimate, UK duty paid products.

From 20 July 2023 the new Tobacco Track & Trace sanctions legislation came into force. This provides tougher sanctions for those detected storing or selling non-compliant tobacco products.

From May 2024, track and trace regulations also apply to the sales and supply of other tobacco products such as cigars, cigarillos, pipe tobacco and snuff.

Tobacco products must be scanned when entered and dispatched from a facility within the supply chain, up to the point of first retail outlet.

Tobacco Products must also be scanned when loading from one vehicle to another during transportation (transloading).

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