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<p>Trading Standards officers are not part of HMRC. They are a separate local government
service.</p><p> </p><p>However, HMRC works very closely with TS to tackle illicit
tobacco. HMRC introduced legislation for tougher sanctions to tackle illicit tobacco
sales in Finance Act 2022 including a new civil penalty of up to £10,000 for serious
breaches. The new sanctions will take the innovative approach of HMRC and Trading
Standards (TS) both working together to enforce them. Secondary legislation will be
introduced next year setting out the detail on how the sanctions will operate.</p>
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