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HMRC internal manual

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

Notified Seizures: Handling and recording notified seizures



At the point of interception by the Detection Officer, a notifiable seizure should be processed as normal.

In addition the Detection Officer must:


  • notify the TST that a notified seizure has been made and send them a sample;
  • advise Queen’s Warehouse of the seizure’s notifiable status and instruct them not to dispose until advised by the TST; and
  • maintain records relating to notified seizures.

The TST must:

  • send a written notification to the tobacco manufacturer including a sample from the seizure; and
  • maintain records of all notified seizures for each tobacco manufacturer.

Detection and the TST must act promptly. Any delay in notification to the tobacco manufacturer will result in large quantities of cigarettes and HRT having to be held for extended periods in the Queen’s Warehouse. This has cost implications and must be avoided.