SolvedTPD20050 | Tobacco Track and Trace: sanctions for non-compliance
From HM Revenue & Customs · Tobacco Products Duty
The Tobacco Track and Trace sanctions allow HMRC to process the following where non-compliance has been detected:
financial penalties,
removal from the Tobacco Track & Trace system (where a registration is held)
forfeiture of legitimate tobacco products which are located alongside non-compliant tobacco products.
Trading Standards carry out visits to premises and investigate breaches of the Track & Trace regulations. Trading Standards officers may access the UK Tobacco Track and Trace system and verify compliance.
If non-compliance is identified, Trading standards officers will share relevant information with HMRC to determine:
if a penalty is applicable,
the value of a penalty,
the person who is liable for the penalty,
the deactivation of an EOID (Economic Operator Identification number) or FID (Facility Identification number) Once deactivated for a designated period of either 6 months or 5 years, the registered person may not re-apply until that period has expired.
For more information see the following guidance