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<p>HM Revenue & Customs continues to explore how technology, including track and
trace systems could improve taxpayer compliance and help tackle the illicit trade
in excise goods.</p><p> </p><p>HM Revenue and Customs has conducted no formal research
into the potential effect of track and track systems on reducing the amount of lost
excise duty. However, the European Commission published an assessment of the impact
of implementation of a track and trace system for tobacco products across the EU at:
<a href="https://ec.europa.eu/health/sites/health/files/tobacco/docs/2015_tpd_tracking_tracing_frep_en.pdf"
target="_blank">https://ec.europa.eu/health/sites/health/files/tobacco/docs/2015_tpd_tracking_tracing_frep_en.pdf</a></p><p>
</p><p>In November 2017, the UK voted to adopt EU regulations for the introduction
of a pan-European track and trace system for tobacco products - a requirement of the
EU Tobacco Products Directive 2014. This system will also meet the requirements of
the WHO Framework Convention on Tobacco Control Illicit Trade Protocol, to which the
UK is a signatory. The aim of the Protocol is to protect public health and includes
the creation of a global tracking system to secure the supply chain for tobacco products.</p>
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