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HMRC internal manual

Tobacco: Control of Supply Chains

From
HM Revenue & Customs
Updated
, see all updates

Specified brands and countries

The TPDA gives us powers to require tobacco manufacturers to produce additional information, where we consider that the supply of particular brands or supplies made to particular countries creates a substantial smuggling risk. It is the responsibility of LBS to specify brands and countries on the basis of advice fromTCOE.