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HMRC internal manual

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

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



Notification that a brand, country and or person has been specified must be made in writing to the tobacco manufacturer concerned by LB and should give an indication of the reason why the specification has been made, setting out the nature of HMRC’s concerns, or how it is believed the product was smuggled . The notification must set out clearly the details of the information HMRC requires from the tobacco manufacturer regarding the brand, country and or persons and specify a date when the information is required by.

The tobacco manufacturer should provide the information to LB.