TTTC8050 - Making tobacco products available for sale without a valid ID
If a business or facility is not correctly registered for Tobacco Track and Trace, then all tobacco products held in that business or facility are considered non-compliant.
Where HMRC officers are the detecting and seizing authority for a contravention of the Tobacco Track and Trace regulations, any compliant, duty paid tobacco products found alongside non-compliant products may also be seized.