TPD20050 - Tobacco Track and Trace: sanctions for non-compliance

The Tobacco Track and Trace sanctions allow HMRC to process the following where non-compliance has been detected: 

 

• financial penalties,  
• removal from the Tobacco Track & Trace system (where a registration is held) 
• forfeiture of legitimate tobacco products which are located alongside non-compliant tobacco products. 

 

Trading Standards carry out visits to premises and investigate breaches of the Track & Trace regulations. Trading Standards officers may access the UK Tobacco Track and Trace system and verify compliance.  

 

If non-compliance is identified, Trading standards officers will share relevant information with HMRC to determine: 

 

• if a penalty is applicable, 

• the value of a penalty,  
• the person who is liable for the penalty, 
• the deactivation of an EOID (Economic Operator Identification number) or FID (Facility Identification number) Once deactivated for a designated period of either 6 months or 5 years, the registered person may not re-apply until that period has expired.  

 

For more information see the following guidance 

TTTC6000 - Tobacco track and trace sanctions: contents 

TTTC7000 - Financial penalties: contents 

TTTC8000 - Other sanctions for non-compliance: contents