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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: Unauthorised production

TOBCSC5500 | Notified Seizures: Unauthorised production

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

This is a term used to describe tobacco products made in a legitimate factory and/or by the manufacturer’s staff and/or using the manufacturer’s raw materials, but not for sale to meet legitimate orders. In these circumstances the manufacturer may not be able to provide all the above information but must provide:

  • as much of the standard information as is possible;

  • confirmation that the production was not authorised by them;

  • the address of the manufacturing premises concerned;

  • the name of the undertaking occupying those premises; and

  • where the undertaking is a subsidiary, the name of the parent undertaking.

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