Excise Notice 477: tobacco products duty — duty not to facilitate smuggling
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.
Updates to this page
Last updated 2 May 2024 + show all updates
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The 'Help us improve this notice' section has been removed.
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Section 9 has been updated following legislation changes on 1 July 2019 for heated tobacco.
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Excise Notice 477 has been updated to help clarify the legal duty of tobacco manufacturers to avoid facilitating smuggling.
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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.
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First published.