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HMRC internal manual

Tobacco: Control of Supply Chains

From
HM Revenue & Customs
Updated
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Supply Chain Controls - principles: Assurance of supply chain policies

 

It is a primary responsibility of LBS, as part of their assurance programme, to ensure that tobacco manufactures have supply chain policies and assure whether they comply with them. In particular, LBS should consider how the controls specified in the supply chain policy have been applied in relation to any notified seizures (see section TOBCSC5000). Where a tobacco manufacturer does not have a policy or is not complying with the terms of his stated policy, and they are unable to achieve a satisfactory solution with the tobacco manufacturer, the extent of that non-compliance will help inform any subsequent decision to issue an initial notice, and in the event of a penalty notice, the size of any penalty.