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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: Disposing of notified seizures

TOBCSC5850 | Notified Seizures: Disposing of notified seizures

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

The Queen’s Warehouse may not dispose of a notified seizure before the date advised to them by the seizing officer or as recorded on CENTAUR. This will be at least one calendar month after the date on which the tobacco manufacturer was provided with written notification (including a sample) that the seizure has been made. The date of the written notification to the tobacco manufacturer will be recorded at the time the notification is dispatched to the manufacturer and they will set the disposal date at this point unless it has already been set on CENTAUR for a later date.

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