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HMRC internal manual

Tobacco: Control of Supply Chains

Specified brands and countries: Information requirements

The Tobacco Products Duty Act (TPDA) permits us to ask for any information we believe we require about the supplies of specified brands, and supplies to specified countries. Examples of the kind of information we may consider asking for are:
 

  • information on sales of specified brands and/or sales to specified countries;
  • information on the codes and pack marks used on supplies of specified brands and/or to specified countries;
  • the tobacco manufacturer’s understanding of domestic and legitimate cross-border consumption for specified brands, or in specified countries;
  • information relating to the introduction of specified brands into new markets;
  • information relating to new customers requesting supplies of specified brands or new customers operating in specified countries;
  • information relating to existing customers and distributors of specified brands or in specified countries;
  • information relating to discontinued distributors and suppliers of specified brands or those that operated in specified countries;
  • such other information relating to specified brands and countries that we may reasonably require.

This list is not exhaustive. The information powers in the legislation are fairly broad and enable the information required in relation to specific brands and specified countries to be tailored to particular risks.

Any failure by a tobacco manufacturer to provide the information required about specified brands and countries, will inform any decision to issue an initial notice or a penalty notice. It is also one of the factors in the calculation of any penalty. TCOE must keep a record of all information requirements, and be able to justify why the information was requested.

Tobacco Manufacturers cannot appeal against brands or countries being specified, but it is something that may be brought to the attention of a Review Officer or a Tribunal following the issue of any penalty.