{
  "url": "https://openlegislation.uk/finance-act-2006-tobacco-products-duty-evasion-appointed-day-order-2006",
  "json_url": "https://openlegislation.uk/finance-act-2006-tobacco-products-duty-evasion-appointed-day-order-2006.json",
  "id": "uksi/2006/2367",
  "title": "The Finance Act 2006 (Tobacco Products Duty: Evasion) (Appointed Day) Order 2006",
  "short_title": "Finance Act 2006 (Tobacco Products Duty: Evasion) (Appointed Day) 2006",
  "long_title": "This Order brings into force the amendments to the Tobacco Products Duty Act 1979 (c. 7) made by section 2 of the Finance Act 2006 (c. 25). The amendments impose a duty on manufacturers of tobacco products to avoid, so far as reasonably practicable, supplying cigarettes or hand rolling tobacco to persons likely to smuggle them into the United Kingdom or otherwise facilitating the smuggling into the United Kingdom of cigarettes or hand rolling tobacco. Manufacturers failing to comply with their duty may be liable to a penalty.",
  "citation": "S.I. 2006/2367",
  "type": "uksi",
  "year": "2006",
  "number": "2367",
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      "id": "ukpga/2006/25",
      "title": "Finance Act 2006",
      "url": "https://openlegislation.uk/finance-act-2006",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/2367",
    "retrieved_at": "2026-10-29T04:22:30.384934+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}