»Ê¹ÚÌåÓýapp

HMRC will not charge a penalty where the responsible person satisfies the Commissioners that there is a ‘reasonable excuse�.

For a detailed understanding of the meaning of ‘reasonable excuse� see guidance at CH160200

A reasonable excuse may include that a person did not know, and had no reasonable grounds to suspect, that the tobacco products did not meet the requirements of regulation 6(2) to6(4) of

»Ê¹ÚÌåÓýappse regulations state the circumstances under which tobacco products must be marked with a unique identifier issued by the UK ID issuer and all movements recorded and transmitted appropriately and must carry a security feature.