Excise Notice 477: tobacco products duty - duty not to facilitate smuggling

This notice explains the duty placed upon tobacco manufacturers to avoid facilitating smuggling.



This notice cancels and replaces Notice 477 (February 2014). Details of any changes to the previous version can be found in paragraph 1.5 of this notice.

Published 14 February 2014
Last updated 5 March 2018 + show all updates
  1. This notice has been updated with best practices to help comply with the legal duty to avoid facilitating smuggling under the Tobacco Products Duty Act.
  2. First published.