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.

Documents

Details

This notice cancels and replaces Notice 477 (March 2018). Details of any changes to the previous version can be found in paragraph 1.5 of this notice.

Published 14 February 2014
Last updated 24 September 2018 + show all updates
  1. Excise Notice 477 has been updated to help clarify the legal duty of tobacco manufacturers to avoid facilitating smuggling.
  2. 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.
  3. First published.