ILLICIT TRADE IN TOBACCO PRODUCTS. International Tax and Investment Center Presenter: Elizabeth Allen. WHAT IS ILLICIT TRADE IN TOBACCO PRODUCTS?.
ILLICIT TRADE IN TOBACCO PRODUCTS
International Tax and Investment Center
Presenter: Elizabeth Allen
Main categories are:
A COMPREHENSIVE STRATEGIC APPROACH :
Key considerations include:
EXCISE DOES NOT COLLECT ITSELF – Tax
administration legislation MUST support the Anti-Illicit
trade strategy adopting the principle that
Producing, storing, operating on and transporting excise goods tax-unpaid MUST be regarded as a privilege not a right.
And impose stringent penalties on illicit production,
storage and transportation of products.
All aspects of administration can and should contribute to minimizing illicit trade:
Support voluntary compliance BUT enforce legislation robustly!
Ensure legislation enables you to:
UK Border Force
HMRC/Border Force Partnership Agreement – commissioning anti-smuggling activity at the border
UK Regional Intelligence Units
HMRC Intelligence Officers embedded with other agency staff
National Crime Agency
HMRC is part of the newly formed NCA
Joint working protocol dealing with tobacco offences
Vehicle & Operator Service Agency (VOSA)
Information sharing protocol between HMRC, VOSA and The Traffic Commissioners
Stakeholder engagement with targeted sectors:
Self Storage Association, Mail Boxes etc., International couriers
Advice notes and aide memoires issued to managers