{
  "url": "https://openlegislation.uk/finance-act-2006-tobacco-products-duty-evasion-appointed-day-order-2006/note",
  "json_url": "https://openlegislation.uk/finance-act-2006-tobacco-products-duty-evasion-appointed-day-order-2006/note.json",
  "legislation": "uksi/2006/2367",
  "legislation_title": "The Finance Act 2006 (Tobacco Products Duty: Evasion) (Appointed Day) Order 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006-tobacco-products-duty-evasion-appointed-day-order-2006",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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.\nA full regulatory impact assessment was published at Budget 2006 and is available at\nhttp://www.hmrc.gov.uk/budget2006/index.htm#ria .\nAlternatively a copy may be obtained from:\nTobacco Branch\nExcise & Stamp Taxes\n3rd Floor West, Ralli Quays\n3 Stanley Street\nSalford\nM60 9LA",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/2367/note",
    "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."
}