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HMRC internal manual

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

Specified brands, countries and persons: How will brands, countries and persons be specified?

 

 

LB are responsible in deciding to specify a brand, country or person by considering various sources of information. LB should specify the information required from the tobacco manufacturer and what purpose this will serve. LB must carefully consider the number of brands and countries specified at any one time, and the type of information being requested. The collation of information places a burden on businesses and LB must ensure that the information requirements are proportionate and reasonable.

In specifying any brands, LB will need to consider any contractual arrangements that exist in respect of the manufacture of that brand, to ensure that the notification is sent to the appropriate legal entity. This is also crucially important when it comes to notification of seizures. Further guidance on this is included in section TOBCSC5350

LB must keep an up to date record of all requests for specification, those countries, brands, and persons they have specified and during which periods they were specified. Details of any brands, countries and persons that have been or are specified may be required periodically.

LB will need to regularly review any brands, countries and persons specified, and evaluate the value of the information being provided to ensure that any specifications are kept up to date, adding, deleting or modifying information requirements as necessary