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HMRC internal manual

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

Notified Seizures: Disposing of notified seizures

The Queens Warehouse may not dispose of a notified seizure before the date advised to them by the C&S TEAM. This will be at least one calendar month after the date on which the tobacco manufacturer was provided with written notification (including a sample) that the seizure has been made. The date of the written notification to the tobacco manufacturer will be notified to the Queens Warehouse by the C&S TEAM at the time the notification is dispatched to the manufacturer and the C&S TEAM will set the disposal date at this point.