TTTC7300 | Reasonable excuse

HMRC will not charge a penalty where the responsible person satisfies the Commissioners that there is a ‘reasonable excuse’.

For a detailed understanding of the meaning of ‘reasonable excuse’ see guidance at CH160200

A reasonable excuse may include that a person did not know, and had no reasonable grounds to suspect, that the tobacco products did not meet the requirements of regulation 6(2) to6(4) of The Tobacco Products (Traceability and Security Features) Regulations 2019.

These regulations state the circumstances under which tobacco products must be marked with a unique identifier issued by the UK ID issuer and all movements recorded and transmitted appropriately and must carry a security feature.