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HMRC internal manual

Tobacco Products Manufacturing Machinery Licensing Scheme

Due diligence

Legal Definition of Due Diligence: Reasonable steps taken by a person to avoid committing a tort or offence.

 

<span style=”font-family:”Calibri”,”sans-serif”; font-size:11pt”>(This content has been withheld because of exemptions in the Freedom of Information Act 2000)</span>

When assuring a licensed business you must be satisfied that the business is taking all reasonable steps to avoid facilitating tobacco fraud.  Particular attention should be focused on the purchasing and selling obligations for tobacco products manufacturing machinery and parts.