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15.—(1) The manufacturer or importer of tobacco products intended for retail sale in the United Kingdom must, before the excise duty point for those products, notify the Commissioners of the information specified in paragraph (2) below.
(2) The information to be notified by a manufacturer or importer in relation to all the tobacco products he manufactures or imports is—
(a)the brand name and description of each tobacco product;
(b)the retail packet sizes for each brand (the number of cigarettes or cigars and the weight of each product if that product is not cigarettes);
(c)the price he recommends for each packet size of each brand of tobacco product;
(d)the brand name, description and retail packet sizes of any tobacco product for which he does not recommend a retail price.
(3) Where a manufacturer or importer has notified the Commissioners in accordance with paragraph (1) above he is to be treated as complying with that paragraph if, before the excise duty point for the tobacco product concerned, he notifies any changes to the information already notified.
(4) The occupier of registered premises must, without delay, notify the Commissioners of any deficiencies of tobacco products discovered by him, whether as a result of stocktaking or otherwise.
(5) Notification given in accordance with this regulation must be in such form and manner as the Commissioners may require.
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