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HMRC internal manual

Tobacco: Control of Supply Chains

Specified brands and countries: Removing specified brands or specified countries

LBS, in conjunction with TCoE, must keep any specified brands and specified countries under regular review to ensure the information requirements placed on the tobacco manufacturer are still necessary. Where the brands and countries do still present a risk, they should remain specified and a refreshed specification letter be issued every 12 months, updating the manufacturer on our concerns and commenting on any progress made.

Where the risk attached to a brand or country has diminished, TCoE will inform LBS of this. LBS should write to the tobacco manufacturer removing the designation.