Tobacco Products Duty Act 1979

• “relevant existing law” means—Chapter 2 of Part 1 of the Finance Act 1994 (customs and excise: appeals and penalties);the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (S.I. 2009/273);the Standardised Packaging of Tobacco Products Regulations 2015 (S.I. 2015/829); Commission Delegated Regulation (EU) 2018/573 of 15 December 2017 on key elements of data storage contracts to be concluded as part of a traceability system for tobacco products; Commission Implementing Regulation (EU) 2018/574 of 15 December 2017 on technical standards for the establishment and operation of a traceability system for tobacco products; Commission Implementing Decision (EU) 2018/576 of 15 December 2017 on technical standards for security features applied to tobacco products;the Tobacco Products (Traceability and Security Features) Regulations 2019 (S.I. 2019/594);

• “specified” means specified by or under tracing and security regulations;

• “traceability system for tobacco products” has the meaning given in subsection (2)(a);

• “tracing and security regulations” means regulations under subsection (1);

• “unit pack” means the smallest individual packaging in which a tobacco product is, or is intended to be, presented for sale to a consumer (but not including any transparent wrapper).

Tracing and security: sanctions

8JB

• (1) This section applies to tracing and security regulations that make provision for sanctions under section 8JA(3)(g).

• (2) The regulations may provide for the following kinds of sanction—

• (a) the imposition of monetary penalties of such amounts, not exceeding £10,000, as are determined in accordance with the regulations;

• (b) for tobacco products involved in a contravention of applicable law to be liable to forfeiture under the customs and excise Acts;

• (c) the application by the Commissioners of measures to restrict or prohibit a person’s participation, or continued participation, in any part of a traceability system for tobacco products (including measures to deactivate, or require the deactivation of, any code issued to the person for the purposes of such a system or to prevent such a code from being issued or reissued).

• (3) Provision under subsection (2)(a) may (among other things)—

• (a) provide for a penalty to be payable on the giving of a notice (“a penalty notice”) by such persons as are authorised by or under the regulations;

• (b) specify matters to which such persons may or must have regard when determining whether to give a penalty notice;

• (c) provide for the action to be taken if a monetary penalty is not paid in accordance with a penalty notice.

• (4) For the purposes of subsection (2)(b), tobacco products are “involved in a contravention of applicable law” if—

• (a) the products do not comply with a requirement imposed under tracing and security regulations or under relevant existing law, or

• (b) the products are found together with other products falling within paragraph (a).

Tracing and security: disclosure of information

8JC

• (1) The Commissioners (or anyone acting on their behalf) may, for a purpose within subsection (3), disclose information to—

• (a) a person on whom functions have been conferred by or under tracing and security regulations or relevant existing law;

• (b) an authorised officer of such a person.

• (2) A person mentioned in subsection (1)(a) or (b) may, for a purpose within subsection (3), disclose information to the Commissioners (or anyone acting on their behalf).

• (3) A purpose is within this subsection if it is connected with—

• (a) a function conferred by or under tracing and security regulations or relevant existing law, or

• (b) the enforcement of a restriction or requirement imposed by or under tracing and security regulations or relevant existing law.

• (4) A person who receives information as a result of subsection (1) may not—

• (a) use the information for a purpose other than a purpose within subsection (3), or

• (b) further disclose the information,

except with the consent of the Commissioners (which may be general or specific).

• (5) If—

• (a) a person discloses information in contravention of subsection (4)(b), and

• (b) the information relates to a person whose identity is specified in, or can be deduced from, the disclosure,

section 19 of the Commissioners for Revenue and Customs Act 2005 (offence of wrongful disclosure) applies in relation to that disclosure as it applies in relation to a disclosure of information in contravention of section 20(9) of that Act.

• (6) Nothing in this section authorises the making of a disclosure which would—

• (a) contravene the data protection legislation, or

• (b) be prohibited by the investigatory powers legislation.

In determining whether a disclosure would do either of those things, the powers conferred by this section are to be taken into account.

• (7) In subsection (6)—

• “the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3 of that Act);

• “the investigatory powers legislation” means Parts 1 to 7 and Chapter 1 of Part 9 of the Investigatory Powers Act 2016.

• (8) Nothing in this section limits the circumstances in which information may be disclosed under section 18(2) of the Commissioners for Revenue and Customs Act 2005 or under any other enactment or rule of law.

• (9) References in this section to an authorised officer of any person are to any person who has been designated by the principal as a person to and by whom information may be disclosed by virtue of this section.

Raw tobacco: requirement for approval