Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Tobacco: Control of Supply Chains

From
HM Revenue & Customs
Updated
, see all updates

Notified Seizures: Seizures of mixed tobacco products (cigarettes and HRT)

 

The following scenarios illustrate what are and what are not notifiable seizures incircumstances where all the cigarettes are made by one tobacco manufacturer and all the HRT is made by one manufacturer:

Make up of seizure Is the seizure notifiable?
   
80,000 cigarettes plus 40Kg of HRT No – volume criteria not met for either product
105,000 cigarettes plus 40Kg of HRT Yes - cigarettes only
95,000 cigarettes plus 60Kg of HRT Yes - HRT only
120,000 cigarettes plus 80Kg of HRT Yes – both cigarettes and HRT*.
  • This would be a single notifiable seizure of both types of product if the cigarettes and HRT were made by the same manufacturer; it would be two separate notifiable seizures ifthe cigarettes and HRT were made by different manufacturers.

In the above scenarios it does not matter if there is a mixture of brands within the given quantities of either cigarettes or HRT – they maybe aggregated provided that they are made by the same manufacturer (although cigarettes and HRT may not be aggregated).

Where the seizure is a mix of brands from different tobacco manufacturers, it is only anotifiable seizure where the volume criteria is met, severally, for one or more of the manufacturers. In the following scenarios the seizures are made from manufacturers A and B:

Make up of seizure Is the seizure notifiable?
   
70,000 cigarettes from manufacturer A and 70,000 from manufacturer B No - volume criteria has not been met for either manufacturer
105,000 cigarettes from manufacturer A and 70,000 from manufacturer B Yes – manufacturer A only
130,000 cigarettes from manufacturer A and 105,000 from manufacturer B Yes – both manufacturers
110,000 cigarettes from manufacturer A and 80Kg HRT from manufacturer B Yes – both manufacturers

It should be noted that the volume threshold applies only to manufacturers not brands. The deminimis of 100,000 cigarettes may contain more than one brand. This does not matter as long as at least 100,000 of the cigarettes were made by the same manufacturer. The same principle applies to HRT.