This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

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

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 (TPDA) 1979 (as amended by the Finance Act 2006)
  • The Tobacco Products Regulations (TPR) 2001 (as amended by the Tobacco Products (Amendment) Regulations 2006) and the Tobacco Products and Excise Goods (Amendment) Regulations 2006 

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.