Open consultation: Draft regulations: The Tobacco Products (Traceability and Security Features) (Amendment) Regulations

The sanctions are linked to the Track and Trace system for tobacco products and focus on small-scale regular offenders who play a key role in street level distribution.

HMRC already works together with Trading Standards to tackle the illicit market. The new sanctions will be administered by HMRC based on referrals from Trading Standards.

Finance Act 2022 introduced the legal powers for tougher sanctions to tackle the sale of illicit tobacco. These draft regulations will enact the new sanctions. They set out the details of how the sanctions will work and who will be affected.

This consultation will be of particular interest to businesses involved in the manufacture, distribution and sale of tobacco products, other government departments, devolved administrations, local authorities, enforcement agencies and public health groups. We would welcome views from anyone with an interest in the changes.

Email any comments on the draft legislation to tobaccotracktraceteam@hmrc.gov.uk

Before sending your response, you can:

• find out more about tobacco track and trace at Tobacco product traceability
• read the previous consultation and summary of responses: ‘Sanctions to tackle tobacco duty evasion’ consultation and summary of responses
• read the primary legislation in the Finance Act 2022, Sections 8JA to 8JC of the Tobacco Products Duty Act 1979