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HMRC internal manual

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

Introduction: Who should read this guidance

This book of guidance has been written for the use of officers who have contact with tobacco manufacturers, or are involved with seizures of tobacco products and their storage. In particular, officers in the following areas should read this guidance:

  • Large Business Service (LBS) with responsibility for tobacco manufacturers
  • Tobacco Centre of Expertise (TCoE)
  • Detection
  • Queen’s Warehouse (QW)
  • Excise, Stamps and Money Business, Tobacco Team (ESM)