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HMRC internal manual

Tobacco: Control of Supply Chains

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.