Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Tobacco: Anti-smuggling or the duty to avoid facilitating smuggling

TOBCSC5000 · Notified Seizures

  • TOBCSC5001 · Notified Seizures
  • TOBCSC5050 · What is a notified seizure
  • TOBCSC5100 · Seizures of mixed tobacco products (cigarettes and HRT)
  • TOBCSC5150 · Why do we notify seizures to tobacco manufacturers?
  • TOBCSC5200 · Handling and recording notified seizures
  • TOBCSC5210 · Preservation of Evidence
  • TOBCSC5250 · Sampling notified seizures
  • TOBCSC5300 · Informing a tobacco manufacturer that a notified seizure has been made
  • TOBCSC5350 · Who to inform where contractual agreements exist between more than one legal entity in the manufacture and distribution of seized brands
  • TOBCSC5400 · Information requirements
  • TOBCSC5450 · Genuine product
  • TOBCSC5500 · Unauthorised production
  • TOBCSC5550 · Counterfeit product
  • TOBCSC5600 · Seizures that can be disregarded
  • TOBCSC5650 · Storage and access to notified seizures
  • TOBCSC5700 · Storage
  • TOBCSC5750 · Tobacco manufacturer's rights to inspect notified seizures
  • TOBCSC5800 · Sampling of notified seizures and making records
  • TOBCSC5850 · Disposing of notified seizures
  • TOBCSC5860 · Notified Seizures Other notifications of seizure
  • TOBCSC5310 · Procedure for non-UK Seizures
  1. Notified Seizures: contents
  2. Notified Seizures: Why do we notify seizures to tobacco manufacturers?

TOBCSC5150 | Notified Seizures: Why do we notify seizures to tobacco manufacturers?

From HM Revenue & Customs · Tobacco: Anti-smuggling or the duty to avoid facilitating smuggling

Notified seizures provide a valuable source of information to both tobacco manufacturers and HMRC. They help tobacco manufacturers identify potential areas of weakness in their supply chain policies and give them an opportunity to evaluate the controls they currently have in place and consider whether these can be developed to reduce the likelihood of similar seizures occurring in the future. For HMRC notified seizures and subsequent information from the tobacco manufacturers provide valuable information about the nature of tobacco smuggling. The size and nature of seizures may be indicative of how easily smugglers are acquiring tobacco product. This in turn reflects upon the robustness of supply chain policies and the extent to which a tobacco manufacturer is complying with their duty not to facilitate smuggling.

PreviousNext
PrivacyTerms