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Notice

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

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

Updates to this page

From:
HM Revenue & Customs
Published:
14 February 2014
Last updated:
18 November 2025
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  1. The links to use to contact HMRC have been updated.

  2. The 'Help us improve this notice' section has been removed.

  3. Section 9 has been updated following legislation changes on 1 July 2019 for heated tobacco.

  4. Excise Notice 477 has been updated to help clarify the legal duty of tobacco manufacturers to avoid facilitating smuggling.

  5. 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.

  6. First published.

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Excise Notice 477 — tobacco duty: duty not to facilitate smuggling

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This notice gives guidance on how to comply with the law and explains the obligations on tobacco manufacturers to make sure that cigarettes and hand-rolling tobacco manufactured by them, or on their behalf, do not evade UK excise duty.

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