SolvedTOBCSC5100 | Notified Seizures: Seizures of mixed tobacco products (cigarettes and HRT)
From HM Revenue & Customs · Tobacco: Anti-smuggling or the duty to avoid facilitating smuggling
The following scenarios illustrate what are and what are not notifiable seizures in circumstances where all the cigarettes are made by one tobacco manufacturer and all the HRT is made by one manufacturer:
| Make up of seizure | Is the seizure notifiable? |
|---|---|
| 80,000 cigarettes plus 40Kg of HRT | No – volume criteria not met for either product |
| 105,000 cigarettes plus 40Kg of HRT | Yes - cigarettes only |
| 95,000 cigarettes plus 60Kg of HRT | Yes - HRT only |
| 120,000 cigarettes plus 80Kg of HRT | Yes – both cigarettes and HRT*. |
* This would be a single notifiable seizure of both types of product if the cigarettes and HRT were made by the same manufacturer; it would be two separate notifiable seizures ifthe cigarettes and HRT were made by different manufacturers.
In the above scenarios it does not matter if there is a mixture of brands within the given quantities of either cigarettes or HRT – they maybe aggregated provided that they are made by the same manufacturer (although cigarettes and HRT may not be aggregated).
Where the seizure is a mix of brands from different tobacco manufacturers, it is only a notifiable seizure where the volume criteria is met, severally, for one or more of the manufacturers. In the following scenarios the seizures are made from manufacturers A and B:
| Make up of seizure | Is the seizure notifiable? |
|---|---|
| 70,000 cigarettes from manufacturer A and 70,000 from manufacturer B | No - volume criteria has not been met for either manufacturer |
| 105,000 cigarettes from manufacturer A and 70,000 from manufacturer B | Yes – manufacturer A only |
| 130,000 cigarettes from manufacturer A and 105,000 from manufacturer B | Yes – both manufacturers |
| 110,000 cigarettes from manufacturer A and 80Kg HRT from manufacturer B | Yes – both manufacturers |
It should be noted that the volume threshold applies only to manufacturers not brands. The deminimis of 100,000 cigarettes may contain more than one brand. This does not matter as long as at least 100,000 of the cigarettes were made by the same manufacturer. The same principle applies to HRT.