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HMRC internal manual

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

Supply Chain Controls - principles: Information exchange


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