beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

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

Specified brands, countries and persons

 

 

The TPDA gives HMRC powers to require tobacco manufacturers to provide detailed information, where HMRC consider that the supply of particular brands, or supplies made to particular countries or individuals carrying on a business creates a substantial smuggling risk. It is the responsibility of LB to specify brands, countries and persons.