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HMRC internal manual

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

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 HMRC have insufficient evidence to demonstrate this, a penalty notice will not be issued. It is the responsibility of LB to notify the tobacco manufacturer of this in writing, and also to inform Tobacco Policy.