Notification that a brand or country has been specified must be
made in writing to the tobacco manufacturer concerned by LBS and
should give an indication of the reason why the specification has
been made without going into detail. The notification must set out
clearly the details of the information HMRC requires from the
tobacco manufacturer regarding the brand or country, and the
timescale within which the information is required – normally
this should be one calendar month.
The tobacco manufacturer should provide the information to
LBS who will share it with TCOE.
