Policy paper
New sanctions for tackling tobacco duty evasion
This tax information and impact note is about new powers that HMRC have to tackle tobacco duty evasion.
Documents
Details
This measure gives HMRC new powers for tougher sanctions for contravening the requirements outlined in ‘The Tobacco Products (Traceability and Security Features) Regulations 2019’.
In addition, Trading Standards, will now be able to make referrals to HMRC where they find evidence that a contravention of the Tobacco Track and Trace system has occurred.
The measure will take effect from 20 July 2023.
Published 12 June 2023