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HMRC internal manual

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

Introduction: Jurisdiction of the legislation

 

 

The legislation places obligations on all tobacco manufacturers to control their supply chains regardless of where the cigarettes or hand-rolling tobacco are actually manufactured. As such, those who manufacture, or arrange to have manufactured on their behalf, cigarettes or HRT outside the UK are under the same obligations to control their supply chains as those who manufacture in the UK.