Guidance for Retailers & Wholesalers on Selling and Storing Tobacco Products

Ahead of the tobacco ‘track and trace’ regulations coming into effect on 20th May 2019, HMRC has published information about how the upcoming regulations will affect retailers selling and storing tobacco products. This is the first information that HMRC have made public about how retailers will be required to comply with the regulations. The guidance also includes information for wholesalers which covers recording sales, scanning tobacco products and aggregating unit packs.

From 20th May 2019, tobacco manufacturers will be required to provide unique identifier codes on cigarette and hand-rolling tobacco products and track these products through the supply chain. Under the regulations, retailers of tobacco will be required to have an Economic Operator Identifier Code (registered to their business) and a Facility Identifier Code (for each store or premises which stores tobacco) to purchase cigarette and hand-rolling tobacco products from 20th May 2019. 

To obtain an Economic Operator Identifier Code and Facility Identifier Codes, retailers must apply to a government appointed ID issuer before the 20th May 2019. HMRC have not completed their appointment of the ID Issuer, and therefore the guidance published by HMRC today does not provide any information about when the application process will open or how retailers can apply for their codes.


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