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TTTC4050 | Economic operator (EOID) requirement to comply with regulations

From HM Revenue & Customs · Tobacco Track and Trace Compliance

HMRC may deactivate an economic operator ID (EOID) if conditions A to C of Regulation 18 are met. Condition A is that the holder:

  • has failed to comply with regulation 6(1) of the Tobacco Products (Tracing and Security) Regulations 2019 and the contravention is a second, third or subsequent contravention;

  • fails to comply with a compliance notice by a specified deadline;

  • has deliberately provided false information in an application;

  • has not used it for 12 months;

  • has an unspent conviction for an offence under customs and excise Acts;

  • has become liable to penalties that exceed £10,000 under the customs and excise Acts in the last 12 months.

Regulation 6(1) specifies requirements for the marking, movement, recording and security features of tobacco products. A person must not supply tobacco products in any part of the United Kingdom unless those products meet these requirements.Condition B requires HMRC to give written notification that they are considering exercising the discretion to deactivate the EOID.Condition C requires HMRC to give notice that they have made a decision to deactivate the EOID.