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HMRC internal manual

Tobacco: Control of Supply Chains

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

The recommendation to specify a brand or country will be made by TCOE to LBS on the basis of their understanding of current and developing risks relating to a brand or country. When making any recommendation TCOE should specify the information required from the tobacco manufacturer and what purpose this will serve. LBS 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 we must ensure that the information requirements are proportionate and reasonable. LBS should therefore discuss with TCOE any recommendation to specify a brand or country. The final decision to specify rests with LBS.

In specifying any brands, LBS 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 – and further guidance on this is included in section TOBCSC5350

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

TCOE and LBS will need to regularly review any brands and countries 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.