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HMRC internal manual

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

Roles and responsibilities: Customs & Indirect Tax, Tobacco Policy Team



The Tobacco Policy Team will:



  • support operational business areas with interpretation of law, policy and guidance;
  • provide assistance in reviewing and evaluating decisions to specify brands, countries, or person and the possible issue of initial notices or a penalty notice;
  • provide assistance to LB in defending departmental policy in any review or tribunal;
  • be proactive in discussion with LB;
  • monitor and evaluate the impact and effectiveness of the legislation.