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HMRC internal manual

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

Notified Seizures: Genuine product


The tobacco manufacturer must provide the following information:

  • the name of the undertaking that manufactured the tobacco product, and where this is a subsidiary the name of the parent undertaking;
  • the address of the premises where the product was manufactured;
  • the date of manufacture;
  • the total quantity of product bearing the same manufacturer’s codes as the seized product;
  • the name of the country to which the product was, or was intended to be supplied;
  • the name and address of the first customer for the product; that is the first customer outside of any corporate group structure such as a wholesaler;
  • the date of the invoice issued to the first customer for the product and the quantity of tobacco products supplied on that invoice.