Duties of import and wholesale licensees
12.  An import and wholesale licensee must not —
(a)distribute by wholesale a tobacco product to any person;
(b)sell or offer for sale by wholesale a tobacco product to any person;
(c)permit to be sold or offered for sale by wholesale a tobacco product to any person; or
(d)have in the licensee’s possession a tobacco product for sale by wholesale to any person,
if the licensee knows or ought reasonably to know that the person does not hold a valid import and wholesale licence, or a valid retail licence.