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HMRC internal manual

Tobacco Products Duty

HM Revenue & Customs
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Removals: Sealing requirements: exports to third countries

Trader sealing is not necessary if the goods would not have to be sealed under another regime. The trader should, however, be aware that the sealing of containers is regarded as good commercial practice and that unsealed containers are more liable to examination at the port or airport. Good commercial practice should also ensure that any breaking and replacement of seals is properly recorded.

The notices listed below detail the circumstances under which goods must be sealed.

Notice 275 Export Procedures

Notice 276 New Export Procedures

Notice 464 TIR procedures

Common/Community transit manual

Notice 800 CAP Exports.