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<p>Economic operators are responsible for ensuring that they have the necessary software
capability to comply with the track and trace obligations. As these are contractual
relationships between economic operators and their software providers, HMRC has no
plans to make any assessment of their capability.</p><p>Since the track and trace
system came into force on 20 May, over 38,000 businesses have registered as an economic
operator, and over 61,000 premises. Following engagement with the tobacco industry,
HMRC assess this represents good coverage of the number of businesses expected to
register. As there is a 12-month sell through period for old stock, marked stock that
needs tracking and tracing is only just appearing in the UK. During this period, HMRC’s
priority has been to educate and support businesses as they familiarise themselves
and adapt to the new requirements.</p><p>Guidance on the tracking and tracing requirements
is available on www.gov.uk. The mechanics of how businesses scan movements and record
sales is not prescribed as this will depend on the type of equipment used and the
systems operated by individual businesses.</p>
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