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HMRC internal manual

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

Controls for avoiding facilitating smuggling - principles: A written policy for avoiding facilitating smuggling


All manufacturers of cigarettes and HRT are required to have a policy to avoid the facilitating of smuggling (section 7A(2)(b) TPDA 1979). The policy is a written statement of the controls they have put in place to ensure they comply with their legal duty not to facilitate smuggling.