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For a first offence, financial penalties can be applied up to: 2,500, where less than 100 packs are held 5,000, where 100 to 299 packs are held 7,500, where 300 to 499 packs are held 10,000, where 500 or more packs are held For a second offence, financial penalties can be applied up to: 5,000, where less than 100 packs are held 7,500, where 100 to 299 packs are held 10,000, where 300 or more packs are held For further offences, financial penalties can be applied up to: 7,500, where less than 100 packs are held 10,000, where 100 or more packs are held From a second offence onwards, HMRC may: seize and potentially destroy any tobacco products consider the temporary or permanent deactivation of an economic operator ID Commenting on the new penalties, Association of Convenience Stores chief executive James Lowman said: The track and trace system is essential in tracking legitimate products through the supply chain and we strongly welcome the new measures which have been developed to tackle the illicit market

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