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HMRC internal manual

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

Contact with tobacco manufacturers:Why is this important?


Dialogue with tobacco manufacturers, and the exchange of information are key features of the control system for avoiding facilitating smuggling. Matters discussed, or decisions made during this contact may impact on aspects of the control system for avoiding facilitating smuggling, e.g. the statutory information requirements, and the decision to issue initial and penalty notices.

LB will coordinate a series of formal meetings with each manufacturer each year. These meetings will be used to discuss areas of risk and the tobacco manufacturer’s application of their polices for avoiding facilitating smuggling. The meetings will also be an opportunity review any previous concerns raised and whether the response has been satisfactory