TTTC1200 - Scope of this guidance

This guidance sets out the background, legislation, compliance rules, penalties and other sanctions that apply to the Tobacco Track and Trace system.

It covers the roles and responsibilities of anyone involved in the supply of tobacco products and explains how the penalties and sanctions can be applied to those who do not comply with the Track and Trace regulations.

From 1 April 2019 anyone in the United Kingdom who buys, sells, stores or transports cigarettes and hand rolling tobacco must comply with the regulations to ensure they deal only in legitimate, UK duty paid tobacco products. 

From 20 July 2023, new legislation came into force meaning there are now tougher sanctions for those who do not comply with the Track and Trace regulations and who are detected with illicit tobacco products. From 20 May 2024, these regulations will also apply to anyone who buys, sells, stores or transports any other tobacco products such as cigars, cigarillos, pipe tobacco and snuff.