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Contents

Official guidance
Tobacco Products Duty

TPD4000 · Security: physical and financial - contents

  • TPD4010 · Security: physical and financial: Physical Security
  • TPD4020 · Security: physical and financial: Security awareness: revenue warnings
  • TPD4030 · Security: physical and financial: Search of persons
  • TPD4040 · Security: physical and financial: Officers powers of entry and search
  • TPD4050 · Security: physical and financial: Search of Officers
  • TPD4060 · Security: physical and financial: Financial security: introduction
  • TPD4070 · Security: physical and financial: Financial Security: form security must take
  • TPD4080 · Security: physical and financial: Financial Security: Premises Guarantees
  • TPD4110 · Security: physical and financial: Financial Security: movement guarantees
  • TPD4120 · Security: physical and financial: Financial Security: level of movement guarantees required of tobacco manufacturers established for at least 4 years
  • TPD4130 · Security: physical and financial: Financial Security: level of movement guarantees required of tobacco manufacturers established for at least 2 years but less than 4 years.
  • TPD4140 · Security: physical and financial: Financial Security: level of movement guarantees required for tobacco manufacturers established for less than 2 years.
  • TPD4150 · Security: physical and financial: Financial Security: combined guarantees
  • TPD4160 · Security: physical and financial: Financial Security: review of guarantee levels
  • TPD4170 · Security: physical and financial - Financial Security: effect of claims made against guarantee
  • TPD4180 · Security: physical and financial: Financial Security: recovery of amounts due
  • TPD4190 · Security: physical and financial - Financial Security: principals to guarantees
  • TPD4200 · Security: physical and financial - The role of the Financial Securities Centre
  • TPD4210 · Security: physical and financial: Pro-forma letter invoking a guarantee
  • TPD4220 · Security: physical and financial: Pro-forma letter advising the principal to a guarantee that the guarantee is to be lapsed
  • TPD4230 · Security: physical and financial: Pro-forma letter advising the guarantor of a guarantee that the guarantee is to be lapsed
  • TPD4240 · Security: physical and financial: Pro-forma letter advising the principal to a guarantee that the guarantee is to be cancelled
  • TPD4250 · Security: physical and financial: Pro-forma letter advising the guarantor to a guarantee that the guarantee is to be cancelled
  • TPD4090 · Security: physical and financial: Financial Security: level of premises guarantees required of tobacco manufacturers established for between 2 and 4 years
  • TPD4100 · Security: physical and financial: Financial Security: level of premises guarantees required of tobacco manufacturers established for less than 2 years
  1. Security: physical and financial - contents
  2. Security: physical and financial: Search of persons

TPD4030 | Security: physical and financial: Search of persons

From HM Revenue & Customs · Tobacco Products Duty

While officers have wide powers (see section TPD4040) to search vehicles entering or leaving premises, which include a registered factory or store, they are not entitled to search persons (who are, for example, entering or leaving a registered area) except by consent or where personal search is justified following a lawful arrest.

Physical security can, however, only be effective if everyone leaving a manufacturer’s factory is liable to be searched at unpredictable intervals. To achieve this aim it is necessary that all company personnel, whatever their status, and any others who have access to the site (eg contractors and refuse collectors) contract with the site occupier to submit themselves and their vehicles to random search by security staff. The security staff should maintain a record of those searches. This is important in the case of registered factories where access to tobacco product is relatively easy and losses more difficult to detect than in registered stores.

Search of person practices in registered stores vary according to the manufacturer and the location of the site. Product is less accessible than in a factory and any losses should show up in the store records. Provided that the records are satisfactory and you are generally satisfied with the trader’s systems, any personal search procedures are a matter for local agreement with the trader.

If you consider or are involved in conducting a search of person, you should follow the guidance contained in the LE Handbook.

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