Explanatory note

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.

A full regulatory impact assessment was published at Budget 2006 and is available at

http://www.hmrc.gov.uk/budget2006/index.htm#ria .

Alternatively a copy may be obtained from: