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HMRC internal manual

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

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

2018

published amendments

Introduction: Jurisdiction of the legislation
Minor change to text
Introduction: Overview of the legislation
Restructuring paragraph
Introduction: What is the relevant law
Minor change to legislation references
Introduction: How this book is intended to help you
Clarification of legislation reference
Introduction: Scope of this guidance
Change to title of Public Notice 477

published amendments

Roles and responsibilities: contents
Change of section headings
Replaced Centre of Expertise section with FBDIT Team Change of team name
Roles and responsibilities: Customs & Indirect Tax, Tobacco Policy Team
Insert space
Change of team names and slight wording change
Roles and responsibilities: Queen’s Warehouse
Change of team names and slight wording change
Roles and responsibilities: Fiscal Border Debrief Intelligence team (FBDIT)
Section 4 to 4000
Update departmental name and duties
Roles and responsibilities: Large Business (LB)
Word change to mirror legislation

published amendments

Specified brands, countries and persons: How will brands, countries and persons be specified?
Change in reference to LB
Specified brands, countries and persons
Minor change to text and insert reference to individuals

published amendments

Specification Letter
Changes to technical content
Specified brands, countries and persons: Removing specified brands, specified countries and specified persons
Technical content change
Specified brands, countries and persons: Information requirements
Technical changes to text
Specified brands, countries and persons: Notifying a tobacco manufacturer about a specified brand, country or persons
technical content change
Technical changes

published amendments

Notified Seizures: Genuine product
Clarification of first customer
Notified Seizures: Information requirements
Minor change to sections within notice
Notified Seizures: Who to inform where contractual agreements exist between more than one legal entity in the manufacture and distribution of seized brands
Deleted some rows within table
Notified Seizures: Informing a tobacco manufacturer that a notified seizure has been made
Change to team name and information list
Notified Seizures: Sampling notified seizures
Minor change in sentence structure
Preservation of Evidence
Minor change to book of guidance title
Notified Seizures: Handling and recording notified seizures
Minor change to team name
Notified Seizures: Seizures of mixed tobacco products (cigarettes and HRT)
Minor change - spaces inserted
Notified Seizures
Minor change to team names

published amendments

Notified Seizures: Seizures that can be disregarded
Technical change, paragraph removed
Notified Seizures: Counterfeit product
Minor change to team name
Notified Seizures: Unauthorised production
Corrected spelling error

published amendments

Initial Notices: What is an initial notice?
Technical wording change
Contact with tobacco manufacturers: Recording your contact with a tobacco manufacturer
Inserted section regarding written records
Notified Seizures: contents
Inserted new page - other notifications of seizures
Notified Seizures: Sampling of notified seizures and making records
Minor technical change
Notified Seizures: Tobacco manufacturer's rights to inspect notified seizures
Minor change re inspections
Notified Seizures: Storage and access to notified seizures
Technical change

published amendments

Initial Notices: What happens at the end of the initial period?
Minor change to text
Initial Notices: Representations by the tobacco manufacturer
Small change to text
Initial Notices: What happens after an initial notice has been issued?
Some additional text added
Drafting an initial notice
Change to title of work leads
Initial Notices: When is it appropriate to issue an initial notice?
Some change to text

published amendments

Penalty notices: Factor 6 - Has the manufacturer supplied us with the required information on specified brands and countries? Maximum score 5 points.
Change to text
Penalty notices: Factor 5 - What action has the manufacturer taken to in response to specified brands and countries? Maximum score 5 points.
Small change to text
Penalty notices: Factors 3 and 4 - The content of, and compliance with the manufacturers supply chain policy. Maximum score 15 points.
Slight change to text
Penalty notices:Factor 2 - What action has the manufacturer taken to ensure they have complied with their legal duty? Maximum score 10 points.
Text amended
Penalty notices: Factor 1 - The nature and extent of the breach of duty not to facilitate smuggling. Maximum score 25 points.
Some text inserted
Penalty notices: Factors to take into consideration
Some text inserted
Penalty notices: When should a penalty notice be issued?
Two paragraphs of text inserted
Initial Notices: Lifting the initial notice
Minor change in text and change of team names

published amendments

Reviews and appeals: Who will conduct any departmental review?
Change to team name.
Reviews and appeals: Which features of the regime are subject to appeal?
Technical change to text
Penalty notices: Authorisation of the penalty
Minor change to team name
Penalty notices: Who will calculate the penalty?
Change to Technical leads
Penalty notices: Factor 9 - Any other factor the Commissioners think relevant
Minor change to text
Minor change to text
Penalty notices: Factor 7 - the number, size and nature of notified seizures. Maximum score 20 points.
Some technical changes to text

published amendments

Notified Seizures: Disposing of notified seizures
Change to text
Reviews and appeals: Who will conduct any departmental review?
Slight change to text
Penalty notices: Who will calculate the penalty?
Slight change to text
Penalty notices: Factor 7 - the number, size and nature of notified seizures. Maximum score 20 points.
Slight change to text
Penalty notices: Factor 5 - What action has the manufacturer taken to in response to specified brands and countries? Maximum score 5 points.
Change to text
Penalty notices: Factors 3 and 4 - The content of, and compliance with the manufacturers supply chain policy. Maximum score 15 points.
Minor spelling correction
Slight change to text
Initial Notices: What happens after an initial notice has been issued?
Slight change to text
Contact with tobacco manufacturers: Recording your contact with a tobacco manufacturer
Slight amendment to text
Specification Letter
Slight change in text
Controls for avoiding facilitating smuggling - principles: Content of a policy for avoiding facilitating smuggling
Slight change to text
Slight change to text
Controls for avoiding facilitating smuggling - principles: Dialogue with tobacco manufacturers about policies for avoiding facilitating smuggling
Title change of manager and slight rewording of text
Controls for avoiding facilitating smuggling - principles: contents
Change of titles
Duty not to facilitate smuggling - principles: Information exchange
Slight wording change
Roles and responsibilities: Queen’s Warehouse
Minor change to name of work area
Roles and responsibilities: Large Business (LB)
Slight change to text
Introduction: Who should read this guidance
Minor change to names of business area

published amendments

Notified Seizures: contents
Added other manual page

published amendments

Contact with tobacco manufacturers:Why is this important?
space inserted
Notified Seizures Other notifications of seizure
Inserted link to public notice

published amendments

Roles and responsibilities: Large Business (LB)
Change to title in short title field

published amendments

Controls for avoiding facilitating smuggling- principles: Assurance of policies for avoiding facilitating smuggling
Change of titles from supply chain controls to current descriptions
Controls for avoiding facilitating smuggling - principles: Dialogue with tobacco manufacturers about policies for avoiding facilitating smuggling
Change of titles from supply chain controls to current descriptions
Controls for avoiding facilitating smuggling - principles: Content of a policy for avoiding facilitating smuggling
Change titles from supply chain controls to current descriptions
Controls for avoiding facilitating smuggling - principles: A written policy for avoiding facilitating smuggling
correcting spelling mistakes
correcting spelling mistakes
Change of titles from Supply Chain Controls to current descriptions
Controls for avoiding facilitating smuggling - principles: contents
Change of headings from Supply Chain Controls to current description

published amendments

Specification Letter
Technical change inserting 'persons'
Penalty notices: Factor 8 - Potential loss of duty and VAT on notified seizures during the six month period following the issuing of an initial notice. Maximum score 20 points.
Technical change in text to include 'persons'
Penalty notices: Factors to take into consideration
Technical change to text from control of supply chain to duty to avoid facilitating smuggling and adding 'persons'
Specified brands, countries and persons: Removing specified brands, specified countries and specified persons
technical change to text to include persons
Specified brands, countries and persons: Information requirements
Technical change to text to include persons
Specified brands, countries and persons: Notifying a tobacco manufacturer about a specified brand, country or persons
Technical change to include persons
Specified brands, countries and persons: How will brands, countries and persons be specified?
Technical change to include persons
Specified brands, countries and persons
Technical change to text to include persons
Specified brands, countries and persons: contents
Technical change of text to include specified persons
Controls for avoiding facilitating smuggling - principles: The duty and obligations of tobacco manufacturers
Technical change of text from supply chain controls to current text
Duty not to facilitate smuggling - principles: Information exchange
Technical text change from supply chain controls to current text
Roles and responsibilities: Large Business (LB)
Technical change of text from supply chain controls to current text

published amendments

Contact with tobacco manufacturers: Recording your contact with a tobacco manufacturer
Technical change to text from supply chain to duty to avoid facilitating smuggling
Contact with tobacco manufacturers:Why is this important?
Technical change to text from supply chain control to avoiding facilitating smuggling

published amendments

Duty not to facilitate smuggling - principles: Information exchange
Correct spelling mistake
Roles and responsibilities: Fiscal Border Debrief Intelligence team (FBDIT)
Technical change of text to remove 'supply chain'
Introduction: How this book is intended to help you
Small change to text
Technical change to text to remove 'supply chain controls'
Introduction: Who should read this guidance
Small text change
Contact with tobacco manufacturers:Why is this important?
Technical change to text from supply chain control system to duty avoiding facilitating smuggling

published amendments

Initial Notices: When is it appropriate to issue an initial notice?
Minor change to remove line spacing
Contact with tobacco manufacturers: Recording your contact with a tobacco manufacturer
Minor change removing line spaces
Notified Seizures: Who to inform where contractual agreements exist between more than one legal entity in the manufacture and distribution of seized brands
Technical change in text from 'supply chain' to 'duty to avoid facilitating smuggling'

published amendments

Roles and responsibilities: Customs & Indirect Tax, Tobacco Policy Team
corrected punctuation and grammar
Roles and responsibilities: Queen’s Warehouse
corrected spelling mistake
punctuation marks inserted and corrected were required
Roles and responsibilities: Large Business (LB)
new bullet point and punctuation marks inserted
minor word insertion
Introduction: Jurisdiction of the legislation
Introduction of HRT abbreviation

published amendments

Notified Seizures Other notifications of seizure
Grammar and punctuation corrections
Notified Seizures: Disposing of notified seizures
Punctuation correction
Notified Seizures: Tobacco manufacturer's rights to inspect notified seizures
Punctuation corrected
Notified Seizures: Seizures that can be disregarded
Punctuation corrected
Notified Seizures: Genuine product
punctuation mark inserted
Notified Seizures: Information requirements
minor change from an upper case to lower case letter

published amendments

Controls for avoiding facilitating smuggling - principles: Dialogue with tobacco manufacturers about policies for avoiding facilitating smuggling
Minor change to managers title
Introduction: Who should read this guidance
Corrected abbreviation
Notified Seizures: contents
Links to pages TOBCSC5310 archived
Penalty notices: Factor 9 - Any other factor the Commissioners think relevant
small typo correction
Penalty notices: Factor 7 - the number, size and nature of notified seizures. Maximum score 20 points.
small grammatical correction
Penalty notices: Factor 6 - Has the manufacturer supplied us with the required information on specified brands and countries? Maximum score 5 points.
Typo correction
Penalty notices: Factors 3 and 4 - The content of, and compliance with the manufacturers supply chain policy. Maximum score 15 points.
small grammatical corrections
Penalty notices: Factor 1 - The nature and extent of the breach of duty not to facilitate smuggling. Maximum score 25 points.
small grammatical correction
Penalty notices: Factors to take into consideration
punctuation correction
Penalty notices: When should a penalty notice be issued?
small grammatical correction
Punctuation correction and change to managers title
Initial Notices: What happens at the end of the initial period?
Minor change to managers title
Initial Notices: What happens after an initial notice has been issued?
small grammatical correction
Drafting an initial notice
Minor grammatical correction
Initial Notices: When is it appropriate to issue an initial notice?
small grammatical correction
small grammatical corrections
Corrected punctuation and abreviation
Initial Notices: What is an initial notice?
Punctuation correction
Punctuation correction
Contact with tobacco manufacturers: Recording your contact with a tobacco manufacturer
Correction of punctuation