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<p>The Crown Prosecution Service (CPS) does not maintain a central record of the number
of people who have been charged with, and prosecuted for, selling illegal tobacco.
This information could only be obtained by examining CPS case files, which would incur
disproportionate cost.</p><p>The Tobacco Products Duty Act 1979 relates to the excise
duty on tobacco products. Section 8G(4) and 8H(6) of the act was inserted by the Finance
Act 2000 and creates the offences of (a) possess, transport or display unmarked tobacco
products otherwise than as described and (b) selling, offering to sell or otherwise
deals in unmarked tobacco products; or suffers premises to be used for the sale of
unmarked tobacco products. In these sections unmarked products mean tobacco products
that are subject to fiscal marking but do not carry compliant duty-paid fiscal mark.</p><p>Although
it is not possible to identify the number of people charged with particular offences,
records are held showing the overall number of offences in which a prosecution commenced
in the Magistrates’ courts. The table below shows the number of offences, rather than
defendants, charged by way of the Tobacco Products Duty Act 1979. A single defendant
may be charged with more than one offence. Data are only available since 2011-12.
Prior to this date, prosecutions under this legislation were carried out by the Revenue
and Customers Prosecution Office (RCPO).</p><table><tbody><tr><td><p>-</p></td><td><p>2011-2012</p></td><td><p>2012-2013</p></td><td><p>2013-2014</p></td><td><p>2014-2015</p></td><td><p>2015-2016</p></td><td><p>2016-2017</p></td></tr><tr><td><p>Tobacco
Products Duty Act 1979 { 8G(4)(a) and (6) }</p></td><td><p>0</p></td><td><p>1</p></td><td><p>11</p></td><td><p>2</p></td><td><p>16</p></td><td><p>22</p></td></tr><tr><td><p>Tobacco
Products Duty Act 1979 { 8G(4)(b) and (6) }</p></td><td><p>2</p></td><td><p>2</p></td><td><p>8</p></td><td><p>4</p></td><td><p>20</p></td><td><p>16</p></td></tr><tr><td><p>Total
Tobacco Products Duty Act 1979</p></td><td><p>2</p></td><td><p>3</p></td><td><p>19</p></td><td><p>6</p></td><td><p>36</p></td><td><p>38</p></td></tr><tr><td><p>Total</p></td><td><p>4</p></td><td><p>6</p></td><td><p>38</p></td><td><p>12</p></td><td><p>72</p></td><td><p>76</p></td></tr></tbody></table><p>The
Customs and Excise Management Act 1979 relates to the collection and management of
the revenues of custom and excise. Prosecutions under section 170(1)(b) for being
knowingly concerned in ‘carrying, removing, depositing, harbouring, keeping or concealing
or in any manner dealing’ with excise goods and the offence of fraudulent evasion
of duty under s170(2) can include offences involving tobacco products but also other
products.</p><p>CPS data does not dis-aggregate the overall number of these offences
in which a prosecution commenced in the Magistrates’ courts. This information could
only be obtained by examining CPS case files, which would incur disproportionate cost.</p><p>Some
offences in relation to the unlawful sale of tobacco products are prosecuted by trading
standards departments and would not be recorded in CPS data.</p><p><strong> </strong></p><p><strong>
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