ACS has called on HMRC to publish details of the application process for tobacco track and trace codes as soon as possible, or else risk a backlog of applications and uncertainty about the supply of tobacco to retailers.
HMRC has this morning (30th January) published limited details of what retailers will need to do to comply with the regulations once they come into force on 20th May 2019, but have not included anything on how or when retailers can apply for the two codes necessary to be able to purchase tobacco.
Retailers will have to apply to receive both an ‘economic operator identifier code’ for their business and a ‘facility identifier code’ for each of their stores. HMRC have confirmed that there will be no fees associated with the application process for the codes, but with four months to go until the regulations come into force, there is still a lack of clarity over the time that retailers will be given to apply for the codes.
ACS chief executive James Lowman said: “We have repeatedly called on HMRC to publish details of how retailers can get the codes they need to comply with the regulations, as problems with this process could lead to retailers not getting codes in time, and subsequently not being able to purchase tobacco products legitimately through no fault of their own. We’re now just four months away and there is still no date in sight for the application process to go live, despite retailers now being expected to know what to do when they eventually get those codes. HMRC must provide clarity on the code application process as soon as possible.”
The details of the track and trace regulations as they stand are available here: https://www.gov.uk/guidance/selling-and-storing-tobacco-products
