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HMRC internal manual

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

Notified Seizures: Tobacco manufacturers rights to inspect notified seizures



Where we have notified a seizure to a tobacco manufacturer the manufacturer has the right to inspect the seizure and:


  • re-count the seizure;
  • take their own sample;
  • take written records about the seizure.

A tobacco manufacturer’s request to inspect a notified seizure should be addressed to the TST and be accommodated promptly as the manufacturer is required to provide information in relation to the seizure within one month from the date of the notification. The manufacturer should only be allowed to inspect the seizure on one occasion, as multiple visits are disruptive and resource intensive; any requests to re-inspect should be made to the TST who will refer to LB on a case by case basis for advice. However, for convenience, tobacco manufacturers may choose to inspect several notified seizures at the same time but this does not affect the period within which the manufacturer must provide the required information.