TTTC7300 - Reasonable excuse
HMRC will not charge a penalty where the responsible person satisfies the Commissioners that there is a 鈥榬easonable excuse鈥�.
For a detailed understanding of the meaning of 鈥榬easonable excuse鈥� see guidance at CH160200
A reasonable excuse may include that a person did not know, and had no reasonable grounds to suspect, that the tobacco products did not meet the requirements of regulation 6(2) to6(4) of
These regulations state the circumstances under which tobacco products must be marked with a unique identifier issued by the UK ID issuer and all movements recorded and transmitted appropriately and must carry a security feature.