Policy paper

Tobacco Duty: Illicit Trade Protocol - licensing of tobacco manufacturing machinery

This tax information and impact note is about HMRC's additional powers to stop Excise Duty evasion on tobacco products through control of tobacco product manufacturing machinery.

• From: HM Revenue & Customs
• Published: 5 December 2016
• Last updated: 25 January 2018
  Show all updates

  1. 25 January 2018

     This TIIN has been updated to change the dates in the sections 'operative date' and 'proposed revisions', and the contact for further advice.

  2. 5 December 2016

     First published.

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Tobacco Duty: Illicit Trade Protocol - licensing of tobacco manufacturing machinery

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The measure will also allow for appropriate sanctions against a person or business possessing unlicensed tobacco manufacturing machinery.