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HMRC internal manual

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

Contact with tobacco manufacturers: Recording your contact with a tobacco manufacturer

It is important therefore that all members of HMRC who have contact with tobacco manufacturers and discuss issues that may have a bearing on supply chain issues make a formal record covering what was discussed and what was agreed.

Examples of relevant issues are

  • tobacco smuggling in general;
  • supply chain policy;
  • assurance activities;
  • interpretation of law; or
  • seizures of their products.

If appropriate, any member of HMRC receiving information from or about a tobacco manufacturer should report the fact to the National Humint Centre using the prescribed form.