From 20th May, retailers must have an Economic Operator Identifier Code (registered to their business) and a Facility Identifier Code (for each store or premises which stores tobacco) to purchase cigarettes and hand-rolling tobacco products with unique identifier codes.
To obtain an Economic Operator Identifier Code and Facility Identifier Codes, retailers must apply to a government appointed ID issuer before 20th May 2019.
Below is a set of guidance notes prepared by ACS to provide guidance on track and trace regulations
Download the ACS guide as a pdf – Track & Trace ACS Guidance PDF
A list of FAQ’s prepared by ACS is also available here https://www.acs.org.uk/track-and-trace