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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: Sampling of notified seizures and making records

TOBCSC5800 | Notified Seizures: Sampling of notified seizures and making records

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

The tobacco manufacturer has the right to inspect the notified seizure, recount the seizure and take samples. In doing so they may take written notes regarding the seizure.

The manufacturer is not permitted to make notes that refer to anything else they may see or hear whilst in the Queen’s Warehouse, or to make photographic records.

We do not stipulate the size of sample that a tobacco manufacturer may take. As long as it seems reasonable and proportionate given the size and make up of the seizure (e.g. the extent to which it is a mixed seizure and the extent to which QW staff have separated it) and it does not impact onerously on warehouse operations any reasonable request should be granted.

Where the tobacco manufacturer asks for some other form of record, e.g. to take away packaging from the seizure; to take away an emptied master case; or to make an audio record describing what they are looking at this should be given consideration. If the request does not pose a risk to the security of the warehouse, the integrity of the seizure or jeopardise ongoing intelligence or legal action, it should be granted.

Officers may check and, if necessary, copy, the records that the tobacco manufacturer takes. Any anomaly should be reported to line management immediately.

A full record must be taken of the quantity, brand and batch number of any sample drawn by the tobacco manufacturer, with the appropriate removal being entered on CENTAUR for continuity and stock control purposes.

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