SolvedTTTC8200 | Period of deactivation of an economic operator or facility ID
From HM Revenue & Customs · Tobacco Track and Trace Compliance
Deactivation of an EOID or FID will depend on the category of tobacco products found to be in breach of the track and trace regulations and any previous contraventions.
HMRC will initially refer to the sanctions table below to establish the sanction category based on the volume of tobacco products supplied in breach of the regulations and if this is the 2 or 3 or subsequent breach of the regulations.
| - | 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 | n/a | n/a | n/a | n/a |
| Second Contravention | 6 months | 6 months | 6 months | 5 years |
| Third Contravention | 5 years | 5 years | 5 years | 5 yea |
A unit pack of tobacco products means:
20 cigarettes (whether or not they are packaged in packs of 20); or
30 grams of hand-rolling tobacco (HRT)
HMRC will also consider business specific information such as the primary function of the facility linked to the identifier code in respect of which the deactivation is made and if such primary function is the supply of tobacco products.
For this purpose, the primary function includes, but is not limited to, where more than fifty per cent of the gross income of the facility over the six months immediately preceding the date of the deactivation notice is derived from the sale of, or services related to, tobacco products.