TTTC4050 - Economic operator (EOID) requirement to comply with regulations
HMRC may deactivate an economic operator ID (EOID) if conditions A to C of Regulation 18 are met. Condition A is that the holder:
- has failed to comply with regulation 6(1) of the Tobacco Products (Tracing and Security) Regulations 2019 and the contravention is a second, third or subsequent contravention;
- fails to comply with a compliance notice by a specified deadline;
- has deliberately provided false information in an application;
- has not used it for 12 months;
- has an unspent conviction for an offence under customs and excise Acts;
- has become liable to penalties that exceed £10,000 under the customs and excise Acts in the last 12 months.
Regulation 6(1) specifies requirements for the marking, movement, recording and security features of tobacco products. A person must not supply tobacco products in any part of the United Kingdom unless those products meet these requirements.Condition B requires HMRC to give written notification that they are considering exercising the discretion to deactivate the EOID.Condition C requires HMRC to give notice that they have made a decision to deactivate the EOID.