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HMRC internal manual

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

Notified Seizures: Information requirements

 

The information that the tobacco manufacturer is required to provide about notified seizures is set out in paragraphs 1 – 10 of the Schedule to The Tobacco Products (Amendment) Regulations 2006 and are reproduced in Notice 477, sections 4.6 to 4.10. Different provisions exist depending on whether the seized product is: genuine, unauthorised production, or counterfeit.