UK Government Policy Paper: Tobacco Duty: Illicit Trade Protocol – licensing of tobacco manufacturing machinery

Who is likely to be affected

Businesses in possession of, importing, exporting or manufacturing tobacco manufacturing machinery.

General description of the measure

This measure will give HM Revenue and Customs (HMRC) additional powers to tackle the evasion of Excise Duty on tobacco products through the control of tobacco product manufacturing machinery. The measure will also allow for appropriate sanctions against a person or business possessing unlicensed tobacco manufacturing machinery.