Change of https://www.gov.uk/government/publications/vat-notice-477-tobacco-products-duty-control-of-supply-chains
Change description : 2025-11-18 12:41:00: The links to use to contact HMRC have been updated. [Guidance and regulation]
Showing diff : 2024-05-02 14:29:46.818262723 +00:00..2025-11-18 12:42:33.672017096 +00:00
This notice explains the duty placed upon tobacco manufacturers to avoid facilitating smuggling.
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This notice gives guidance on how to comply with the law and explains the obligations on tobacco manufacturers to make sure that cigarettes and hand-rolling tobacco manufactured by them, or on their behalf, do not evade UK excise duty.
The links to use to contact HMRC have been updated.
The 'Help us improve this notice' section has been removed.
Section 9 has been updated following legislation changes on 1 July 2019 for heated tobacco.
Excise Notice 477 has been updated to help clarify the legal duty of tobacco manufacturers to avoid facilitating smuggling.
This notice has been updated with best practices to help comply with the legal duty to avoid facilitating smuggling under the Tobacco Products Duty Act.
First published.
2025-11-18 12:41The links to use to contact HMRC have been updated.
2024-05-02 15:29The ‘Help us improve this notice’ section has been removed.