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HMRC internal manual

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

Roles and responsibilities: Large Business (LB)

 

 

This section describes the roles and responsibilities of each business area within HMRC that is involved in delivering the system of  controls for avoiding the facilitating of smuggling.

LB will:
 

 

 

  • be the primary interface between HMRC and the tobacco manufacturers in relation to their policies and responsibilities for avoiding facilitating smuggling;
  • assure the tobacco manufacturers’ written policies for avoiding the facilitation of smuggling are in place and adhered to;
  • deal with all written correspondence and verbal enquiries from tobacco manufacturers about their policies for avoiding facilitating smuggling (with the exception of standard notification of seizures and receipt of information about seizures that fall to Tobacco Sampling Team at Finningley Queen’s Warehouse (the TST);
  • manage the notification of specified brands, countries, persons and initial notices;
  • be (ultimately) responsible for calculating and issuing any penalty;
  • be proactive in arranging and participating in meetings with the other core internal stakeholders;
  • maintain a record of contact with tobacco manufacturers.
  • assess each tobacco manufacturer’s compliance with their legal obligation. To issue initial notices and penalty notices when appropriate
  • liaise with solicitors on any subsequent tribunal following the issue of a penalty
  • be responsible for receipt and analysis of specified information requests.