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  • Current Policy Issues
    • Taxation & smuggling
    • Smuggling
      • Smuggling and the UK
      • Memoranda of Understanding
      • International tobacco smuggling
Home / Current Policy Issues / Taxation & smuggling / Smuggling / Memoranda of Understanding

Memoranda of Understanding

Related Documents Click links to download

  • Gallaher Memoranda of Understanding
  • Imperial Memoranda of Understanding
  • British American Tobacco Memoranda of Understanding
  • Imperial Memorandum of Understanding with HM Customs and Excise
  • BAT Memorandum of Understanding with HM Customs and Excise
  • Gallaher Memorandum of Understanding with HM Customs and Excise
  • Imperial Tobacco: Our View: Illicit trade in cigarettes

In March 2006 HM Revenue & Customs signed updated Memoranda of Understanding with the UK tobacco companies, replacing the original ones. 



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 This website has been archived for the UK Web Archive by the Wellcome Library.       ASH has been certified as a producer of reliable health and social care information.