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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 seizing officer or as recorded on CENTAUR. 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 recorded at the time the notification is dispatched to the manufacturer and they will set the disposal date at this point unless it has already been set on CENTAUR for a later date.