TOBCSC1200 - Introduction: What is the relevant law
The laws relating to supply chain controls and the duty not to facilitate smuggling are:
- The Tobacco Products Duty Act (TPDA) 1979 (as amended by the Finance Act 2006)
- The Tobacco Products Regulations (TPR) 2001 (as amended by the Tobacco Products (Amendment) Regulations 2006) and the Tobacco Products and Excise Goods (Amendment) Regulations 2006
Other relevant legislation is:
- The Customs and Excise Management Act 1979 (CEMA)
- The Tobacco Products (Description of Products) Order 2003
In particular you should familiarise yourself with Sections 7A through to 7D of TPDA 1979, and Regulations 29 바카라 사이트“ 31 of TPR 2001.