2 Tobacco products duty: evasion
Finance Act 2006 (2006 c 25) | Legislation

2  Tobacco products duty: evasion

(1)     After section 7 of the Tobacco Products Duty Act 1979 (c 7) (regulations for management of duty) insert—

“7A Duty not to facilitate smuggling

(1)     A manufacturer of cigarettes or hand-rolling tobacco shall so far as is reasonably practicable avoid—

(a)     supplying cigarettes or hand-rolling tobacco to persons who are likely to smuggle them into the United Kingdom,

(b)     supplying cigarettes or hand-rolling tobacco where the nature or circumstances of the supply makes it likely that they will be resupplied to persons who are likely to smuggle them into the United Kingdom, or

(c)     otherwise facilitating the smuggling into the United Kingdom of cigarettes or hand-rolling tobacco.

(2)     In particular, a manufacturer—

(a)     in supplying cigarettes or hand-rolling tobacco to persons carrying on business in or in relation to a country other than the United Kingdom, shall consider whether the size or nature of the supply suggests that the products may be required for smuggling into the United Kingdom,

(b)     shall maintain a written policy about steps to be taken for the purpose of complying with the duty under subsection (1), and

(c)     shall provide a copy of the policy to the Commissioners on request.

(3)

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