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HMRC internal manual

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

Duty not to facilitate smuggling - principles: Information exchange


The control system is set within a framework of continual dialogue with tobacco manufacturers and encourages the exchange of information on controls to avoid the facilitating of smuggling, notified seizures, and any specified brands, countries or persons. The sharing of information between the tobacco manufacturers and HMRC, enables the continual evaluation and early identification of smuggling risks.