Illicit tobacco · record safely · report discreetly

See the pack. Record the facts. Do not confront the seller.

Illicit tobacco can include smuggled products, diverted genuine brands and counterfeits. Missing fiscal or health-warning information can be a sign, but consumers cannot establish duty status from appearance alone.

Observe without investigating

HMRC advises people reporting suspected tobacco duty evasion not to investigate further, confront anyone, disclose that a report is being made or encourage an offence to obtain evidence.

01

Pack

Record the brand, variant, pack count, printed language, health warnings and fiscal mark as shown.

02

Sale

Note the price, date, location or online listing, quantity and how the product was offered.

03

Concern

Keep suspected duty evasion, counterfeit indicators, underage sales and product hazards distinct.

What can be recorded safely

Use these prompts to build a reliable account. Do not take risks, recreate a failure, dismantle a suspect product or expose private payment information just to collect evidence.

01

Exact product

Brand, variant, pack size or tobacco weight and country or market indicated on the pack.

02

Visible markings

Whether a UK DUTY PAID mark and printed English health warnings appear present, absent or not applicable.

03

Where and when

Premises or listing, seller details, date, time, price and frequency of observed sales.

04

No confrontation

Do not buy more, test the seller, stage an offence or reveal that a report is being made.

Route the concern safely

Use the shared FOLO-UP form to submit the observed product and seller concern, following the fields currently available. Suspected tobacco duty evasion should also reach HMRC; retail or underage-sale issues may involve Trading Standards or the local council.

Important: A FOLO-UP report or Whistle flag is a listing signal submitted for evidence capture and controlled human review. It is not confirmation that a product or seller is unsafe, illegal, counterfeit, non-compliant or recalled.

FOLO-UP does not replace emergency or official reporting.
  • Immediate danger, fire or serious injury: move to safety and call 999.
  • Product-safety or suspected illegal-product concern: use the appropriate official route as well as FOLO-UP.
  • Scam or money lost: contact the bank or card provider immediately, then Report Fraud in England, Wales or Northern Ireland, or Police Scotland.
  • Ordinary fault, refund or cancellation: contact the seller or marketplace and use a consumer-rights route.
Open the FOLO-UP report form ↗

Check the primary source.

Tobacco rules are time-sensitive. This page states the position reviewed on 22 September 2026 and links to live official guidance.

Source list and page content last reviewed 22 September 2026.
  1. 01HMRC: report tobacco duty evasion ↗
  2. 02HMRC Excise Notice 476: fiscal markings ↗
  3. 03DHSC: packaging of tobacco products ↗
  4. 04Current and forthcoming tobacco sales rules ↗