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HMRC internal manual

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

Notified Seizures: What is a notified seizure


The definition of a notified seizure may be found in Regulation 29 of The Tobacco Products Regulations 2001 (as amended by the Tobacco Products (Amendment) Regulations 2006).

A tobacco manufacturer will be notified in writing of a seizure of their product in the following circumstances:

  • the seized products consists of at least 100,000 cigarettes or 50 kilos of HRT; and
  • we believe the products to have been manufactured on or after 1 October 2006.