TOBCSC1200 - Introduction: What is the relevant law

The laws relating to supply chain controls and the duty not to facilitate smuggling are:

• The Tobacco Products Duty Act (TPDA) 1979 (as amended by the Finance Act 2006)
• The Tobacco Products Regulations (TPR) 2001 (as amended by the Tobacco Products (Amendment) Regulations 2006) and the Tobacco Products and Excise Goods (Amendment) Regulations 2006

Other relevant legislation is:

• The Customs and Excise Management Act 1979 (CEMA)
• The Tobacco Products (Description of Products) Order 2003

In particular you should familiarise yourself with Sections 7A through to 7D of TPDA 1979, and Regulations 29 – 31 of TPR 2001.