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HMRC internal manual

Tobacco: Control of Supply Chains

Specified brands and countries: Notifying a tobacco manufacturer about a specified brand or country

Notification that a brand or country has been specified must be made in writing to the tobacco manufacturer concerned by LBS and should give an indication of the reason why the specification has been made without going into detail. The notification must set out clearly the details of the information HMRC requires from the tobacco manufacturer regarding the brand or country, and the timescale within which the information is required – normally this should be one calendar month.

The tobacco manufacturer should provide the information to LBS who will share it withTCOE.