Tobacco Products Duty Act 1979

[F1 8JB Tracing and security: sanctions U.K.

(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).]

Textual Amendments

F1 Ss. 8JA-8JC inserted (24.2.2022) by Finance Act 2022 (c. 3), s. 93(2)