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HMRC internal manual

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

Notified Seizures: Why do we notify seizures to tobacco manufacturers?


Notified seizures provide a valuable source of information to both tobacco manufacturers and HMRC. They help tobacco manufacturers identify potential areas of weakness in their supply chain policies and give them an opportunity to evaluate the controls they currently have in place and consider whether these can be developed to reduce the likelihood of similar seizures occurring in the future. For HMRC notified seizures and subsequent information from the tobacco manufacturers provide valuable information about the nature of tobacco smuggling. The size and nature of seizures may be indicative of how easily smugglers are acquiring tobacco product. This in turn reflects upon the robustness of supply chain policies and the extent to which a tobacco manufacturer is complying with their duty not to facilitate smuggling.