TTTC8150 - When an economic operator or facility ID may be deactivated
HMRC may also deactivate an economic operator ID if the holder or a responsible person on a retail premises or other premises involved in the sale of tobacco products has contravened the track and trace regulations.
HMRC will decide if deactivation is appropriate by looking at the individual circumstances in each case. Evidence from Trading Standards officers may be reviewed to enable a decision to be reached on deactivation and any other action for example, a financial penalty.
See TTTC8400 for examples of when an Economic Operator or Facility ID may be deactivated.
See TTTC4050 for further information about failure to comply with regulation 6(1) of the Tobacco Products (Tracing and Security) Regulations 2019