Policy paper
Tobacco Duty: Illicit Trade Protocol - licensing of tobacco manufacturing machinery
This tax information and impact note is about HMRC's additional powers to stop Excise Duty evasion on tobacco products through control of tobacco product manufacturing machinery.
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The measure will also allow for appropriate sanctions against a person or business possessing unlicensed tobacco manufacturing machinery.
Updates to this page
Published 5 December 2016
Last updated 25 January 2018
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This TIIN has been updated to change the dates in the sections 'operative date' and 'proposed revisions', and the contact for further advice.
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First published.