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HMRC internal manual

Tobacco: Control of Supply Chains

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 C&S TEAM and be accommodated promptly as the manufacturer is required to furnish 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. 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.