Introduction: What is the relevant law
The laws relating to supply chain controls and the duty not to facilitate smuggling are:
- The Tobacco Products Duty Act 1979 (as amended by the Finance Act 2006) (TPDA)
- The Tobacco Products Regulations 2001 (as amended by the Tobacco Products (Amendment) Regulations 2006) (TPR)
Other relevant legislation is:
- The Customs and Excise Management Act 1979 (CEMA)
- The Tobacco Products (Description of Products) Order 2003
In particular you should familiarise yourself with Sections 7A through to 7D of TPDA 1979, and Regulations 29 – 31 of TPR 2001.