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: Sampling of notified seizures and making records



The tobacco manufacturer has the right to inspect the notified seizure, recount the seizure and take samples. In doing so they may take written notes regarding the seizure.

The manufacturer is not permitted to make notes that refer to anything else they may see or hear whilst in the Queen’s Warehouse, or to make photographic records.

We do not stipulate the size of sample that a tobacco manufacturer may take. As long as it seems reasonable and proportionate given the size and make up of the seizure (e.g. the extent to which it is a mixed seizure and the extent to which QW staff have separated it) and it does not impact onerously on warehouse operations any reasonable request should be granted.

Where the tobacco manufacturer asks for some other form of record, e.g. to take away packaging from the seizure; to take away an emptied master case; or to make an audio record describing what they are looking at this should be given consideration. If the request does not pose a risk to the security of the warehouse, the integrity of the seizure or jeopardise ongoing intelligence or legal action, it should be granted.

Officers may check and, if necessary, copy, the records that the tobacco manufacturer takes. Any anomaly should be reported to line management immediately.

A full record must be taken of the quantity, brand and batch number of any sample drawn by the tobacco manufacturer, with the appropriate removal being entered on DCIS/CENTAUR for continuity and stock control purposes.