TPD20050 - Tobacco Track and Trace: sanctions for non-compliance

The Tobacco Track and Trace sanctions allow HMRC to process the following where non-compliance has been detected:听

听

  • financial penalties, 听
  • removal from the Tobacco Track & Trace system (where a registration is held)听
  • forfeiture of legitimate tobacco products which are located alongside non-compliant tobacco products.听

听

Trading Standards carry out visits to premises and investigate breaches of the Track & Trace regulations. Trading Standards officers may access the UK Tobacco Track and Trace system and verify compliance. 听

听

If non-compliance is identified, Trading standards officers will share relevant information with HMRC to determine:听

听

  • if a penalty is applicable,听
  • the value of a penalty, 听
  • the person who is liable for the penalty,听
  • the deactivation of an EOID (Economic Operator Identification number) or FID (Facility Identification number) Once deactivated for a designated period of either 6 months or 5 years, the registered person may not re-apply until that period has expired. 听

听

For more information see the following guidance听

TTTC6000 - Tobacco track and trace sanctions: contents听

TTTC7000 - Financial penalties: contents听

TTTC8000 - Other sanctions for non-compliance: contents听

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