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HMRC internal manual

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

Penalty notices: Factor 6 - Has the manufacturer supplied us with the required information on specified brands and countries? Maximum score 5 points.



Information requirements for specified brands, countries and or persons are covered in section TOBSC4100 of this guidance.

Where the manufacturer has made every reasonable effort to comply with the information requirements HMRC should allocate a nil score. Where a manufacturer has not provided the information without reasonable excuse, or hthey have failed to take steps to ensure its future availability, they should score up to five points. (General information on ‘reasonable excuse’ is available in Notice 477)

The first six factors score a maximum of 60 points and allow for discretion at each stage.