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HMRC internal manual

Tobacco Products Duty

HM Revenue & Customs
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Advice for Officers dealing with imported tobacco products: Destruction/denaturing

See also Section 3 of X-42 (Excise Goods: Holding and Movement).

Methods of destruction include incineration, grinding to dust or denaturing. It isessential that all product destined for destruction is completely incinerated or renderedtotally un- smokeable. Inadequate destruction or denaturing may make it easier to salvageusable material for illicit removal from the premises. A greater risk exists where tobaccoproduct is transferred to land fill sites or local authority incinerators.

Responsibility for destruction of the goods remains with the trader who should agree themethod(s) of destruction with you. Destructions are subject to the same official controlsand audits as the rest of the warehousing process. Note also that destruction authorisedfor revenue purposes does not absolve the traders of any of their legal responsibilitiesunder the ‘Control of Pollution Act 1974’. Any such or similar concerns shouldbe resolved by the trader before the proposed method of destruction is submitted forCustoms’ approval. Please contact the Tobacco Team if you have doubts or concerns.