Tobacco: Anti-smuggling or the duty to avoid facilitating smuggling
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.