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HMRC internal manual

Tobacco: Control of Supply Chains

HM Revenue & Customs
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Initial Notices: What is an initial notice?

An initial notice is a written warning to a tobacco manufacturer that we believe they may be failing in their duty not to facilitate smuggling, and as a result they may be liable to a penalty. It includes the following information:

  • an explanation of why the notice has been issued;
  • an explanation of how the factors that must be taken into consideration (set out in paragraph TOBCSC7100 below) have been applied;
  • the effective dates for the notice;
  • a warning regarding the possible imposition of a penalty; and
  • contact details for the tobacco manufacturer to discuss the initial notice with us.

LBS is responsible for deciding whether an initial notice should be issued. The decision will be informed by TCOE and ESM.