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HMRC internal manual

Tobacco: Anti-smuggling or the duty to avoid facilitating smuggling

Introduction: How this book is intended to help you


This guidance is intended to help you in two main areas:

  • to help and support you in interpreting and applying  s7A of TPDA 1979 and a tobacco manufacturer’s responsibility to not facilitate smuggling
  • clarifying roles and responsibilities of the various parts of HMRC in that process.

Note: the guidance does not provide prescriptive technical guidance as to how you must carry out each of the processes required to administer the system of supply chain controls (such as tallying and sampling of seized goods). You should refer to any relevant guidance or local procedures, where appropriate.