HMRC's role is to to ensure that tobacco manufacturers comply with their legal duty not to facilitate smuggling. PLEASE NOTE: This guidance is not being published for the information of tobacco manufacturers or their advisers, who must not therefore rely upon it for the purposes of discharging the statutory duty, understanding the scope of that duty or for any other purpose. Precisely what is required to discharge the duty not to facilitate smuggling will vary with each individual case. Tobacco manufacturers or their advisers cannot therefore assume that the guidance, or any part of it, will be applied to their particular case. The nature of the duty, which covers a broad range of factors, means that there will be cases which are not fully covered by this guidance. There is no typical case. Further, the weight to be given to one or more factors is likely to vary with each case, depending on the broader context in which those factors are being considered. Similarly, the precise roles and responsibilities of teams and individuals within HMRC will vary with each individual case.

  1. TOBCSC0500
    Data protection
  2. TOBCSC1000
    Introduction: contents
  3. TOBCSC2000
    Roles and responsibilities: contents
  4. TOBCSC3000
    Controls for avoiding facilitating smuggling - principles: contents
  5. TOBCSC4000
    Specified brands, countries and persons: contents
  6. TOBCSC5000
    Notified seizures: contents
  7. TOBCSC6000
    Contact with tobacco manufacturers: contents
  8. TOBCSC7000
    Initial Notices: contents
  9. TOBCSC8000
    Penalty Notices: contents
  10. TOBCSC9000
    Review and appeals: contents
  11. TOBCSCUPDATE001
    update index