SolvedTTTC7050 | Escalating penalties for non-compliance detections
From HM Revenue & Customs · Tobacco Track and Trace Compliance
A penalty of up to £10,000 can be charged, for failure to comply with Tobacco Track and Trace requirements, depending on the quantity of illicit products detected. An escalating model operates for the sanctions where there are repeat detections of non-compliant products or behaviour.
The following table shows the penalty to be applied depending on the quantity of cigarettes or hand rolling tobacco (HRT) which has been found to breach the regulations and whether this is a first, second or subsequent contravention.
| - | Category A | Category B | Category C | Category D |
| Volume of cigarettes or HRT | under 100 unit packs | 100 to 299 unit packs | 300 to 499 unit packs | 500 or more unit packs |
| First contravention | £2,500 | £5,000 | £7,500 | £10,000 |
| Second contravention | £5,000 | £7,500 | £10,000 | £10,000 |
| Third contravention | £7,500 | £10,000 | £10,000 | £10,000 |
A unit pack of tobacco products means—
(a) 20 cigarettes (whether or not they are packaged in packs of 20); or
(b) 30 grams of hand-rolling tobacco (HRT)
Where an Economic Operator ID is held, a further sanction may be applied by removal of that Economic Operator, or the Facility at which the breach occurred, from the Tobacco Track and Trace system.