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HMRC internal manual

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

Penalty notices: Factors 3 and 4 - The content of, and compliance with the manufacturers supply chain policy. Maximum score 15 points.



The responsibilities tobacco manufacturers have under section 7A of TPDA regarding having a policy for avoiding facilitating smuggling are covered in part TOBCSC3150 of this guidance. These two factors should be considered together to enable us to take an overall view of matters relating to a tobacco manufacturer’s policy for avoiding facilitating smuggling.

A score of 0 would be appropriate if we are satisfied that the manufacturer has taken all reasonably practicable steps to comply with his duty and we would not issue a penalty. A maximum score of 15 would indicate a policy not fit for purpose and / or not being followed.

Note: As the manufacturer’s supply chain policy is a statement of the actions he intends to take to comply with his duty, there is a potential risk of double counting particularly with factor 2. This needs to be born in mind when evaluating these factors.