| Guvnor

Enforced by: HMRC
Status: In Force
Penalty ceiling: Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Manufacturer1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Manufacturer — also bound by 551 other Acts

Pressure Equipment (Safety) Regulations 2016 93 duties

Measuring Instruments Regulations 2016 85 duties

Non-Automatic Weighing Instruments Regulations 2016 78 duties

Commission Delegated Regulation (EU) 2017/654 of 19 December 2016 supplementing Regulation (EU) 2016/1628 of the European Parliament and of the Council with regard to technical and general requirements relating to emission limits and type-approval for internal combustion engines for non-road mobile machinery 76 duties

Human Medicines Regulations 2012 75 duties

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.007 Duty not to facilitate smuggling Regulated

Take steps to prevent your tobacco products being smuggled into the UKManufacturer

41 other provisions — procedural and definitional

s.001 Tobacco products.

s.002 Charge and remission or repayment of tobacco products duty.

s.003 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s.004 Calculation of duty in case of cigarettes more than 8 cm. long.

s.005 Retail price of cigarettes.

s.006 Alteration of rates of duty.

s.006 Anti-forestalling notices in connection with anticipated alteration of rate of duty

s.006 Anti-forestalling notices: sanctions

s.007 Regulations for management of duty.

s.007 Penalty for facilitating smuggling: initial notice

s.007 Penalty for facilitating evasion: penalty notice

s.007 Sections 7A to 7C: supplemental

s.008 Charge in cases of default.

s.008 Fiscal marks: introductory.

s.008 Power to alter range of products to which fiscal marking applies.

s.008 Fiscal mark regulations.

s.008 Fiscal marks: public notices.

s.008 Failure to comply with fiscal mark regulations and public notices.

s.008 Sale of marked tobacco when not permitted: penalties.

s.008 Offences: possession and sale etc. of unmarked tobacco.

s.008 Offences: use of premises for sale of unmarked tobacco.

s.008 Interfering with fiscal marks: penalties.

s.008 Tracing and security: regulations

s.008 Tracing and security: sanctions

s.008 Tracing and security: disclosure of information

s.008 Raw tobacco: definitions

s.008 Raw tobacco: requirement for approval

s.008 Regulations about approval etc.

s.008 Exemptions from requirement for approval

s.008 Raw tobacco: penalties

s.008 Penalties under section 8O: special reduction

s.008 Penalties under section 8O: assessment of penalty

s.008 Penalties under section 8O: reasonable excuse

s.008 Penalties under section 8O: double jeopardy

s.008 Forfeiture of raw tobacco

s.008 Raw tobacco: application of Customs and Excise Management Act 1979

s.008 Tobacco products manufacturing machinery: licensing scheme

s.009 Regulations.

s.010 Interpretation.

s.011 Repeals, savings and transitional and consequential provisions.

s.012 Citation and commencement.

Help complying

Guvnor’s practical routes through this instrument.

Set up a tobacco manufacturing business

For new makers of cigarettes, cigars, hand-rolling and pipe tobacco, and leaf processors. Put the employer duties in place, register your premises …

Set up a wholesale business

A step-by-step path for setting up a wholesale business of any kind — supplying controlled or excise goods, general merchandise, food, or …

2 more guides that reference this instrument

Meet your tobacco product, duty and track-and-trace obligations Wholesale licences for controlled and excise goods

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.