beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

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

Notified Seizures: Unauthorised production


This is a term used to describe tobacco products made in a legitimate factory and/or by the manufacturer’s staff and/or using the manufacturer’s raw materials, but not for sale to meet legitimate orders. In these circumstances the manufacturer may not be able to provide all the above information but must provide:

  • as much of the standard information as is possible;
  • confirmation that the production was not authorised by them;
  • the address of the manufacturing premises concerned;
  • the name of the undertaking occupying those premises; and
  • where the undertaking is a subsidiary, the name of the parent undertaking.