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HMRC internal manual

Tobacco: Control of Supply Chains

HM Revenue & Customs
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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 hand- rolling tobacco outside the UK are under the same obligations to control their supply chains as those who manufacture in the UK.