Guidance

Compliance checks: tobacco track and trace — penalties and sanctions — CC/FS76

This factsheet tells you about the tobacco track and trace scheme and the penalties that may be charged and sanctions that may apply if you breach regulations.

Documents

Details

This factsheet provides information about:

  • the tobacco track and trace (TT&T) scheme
  • how to register for the scheme
  • how to meet the obligations of the scheme
  • what happens when you do not meet the obligations of the scheme
  • how to appeal against a decision

Factsheets are for guidance only and reflect HMRC’s position at the time of writing.

Updates to this page

Published 2 November 2023
Last updated 9 November 2023 + show all updates
  1. Added translation

  2. First published.

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