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HMRC internal manual

Tobacco: Control of Supply Chains

Initial Notices: Lifting the initial notice

If, at the end of the six-month period following the issue of an initial notice, the tobacco manufacturer is no longer considered to be facilitating smuggling, or we have insufficient evidence to demonstrate this, the initial notice must be lifted. It is the responsibility of LBS to notify the tobacco manufacturer of this in writing, and also to inform TCOE andESM.