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HMRC internal manual

Tobacco Products Duty

Fraud and theft: Police and Trading Standards Officers

Police and TSOs are empowered to detain and/or seize excise goods under the Customs andExcise Act 1979 (CEMA).11 and the Department is encouraging a multi-agency approach toexcise fraud.

You are unlikely to have many dealings with either the police or TSOs in the normal courseof your duties controlling registered premises. You should know, however, that the policeand TSOs have agreed to watch for unmarked cigarettes and HRT, which they may encounter inthe normal course of their duties. All co-ordination between Customs, the police and TSOswill be through the Fraud Teams. There remains the possibility that either the police orTSOs may contact you for help or advice concerning particular brands that they encounter.You may be able to help but you should also ensure that they contact the local Fraud Teamand inform them of the details of the case.