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HMRC internal manual

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

Specified brands and countries: Removing specified brands or specified countries



LB must keep any specified brands, specified countries or specified persons under regular review to ensure the information requirements placed on the tobacco manufacturer are still necessary. Where the brands, countries or persons do still present a risk, they should remain specified and a refreshed specification letter be issued every 12 months, earlier if they identify a specific risk or threat, updating the manufacturer on LB’s concerns and commenting on any progress made.

Where the risk attached to a brand or country has diminished, LB should write to the tobacco manufacturer removing the designation.