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HMRC internal manual

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

Procedure for non-UK Seizures

Where seizures are to be notified to non-UK manufacturers, the C&S team will liase with the FCLO manager beforehand. In some circumstances, the FCLO may opt to issue the letter rather than the C&S team. There may also be circumstances where the FCLO advises against notifying so as to avoid having a negative impact on existing fraud action being taken.]