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HMRC internal manual

Tobacco Products Duty

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 is essential that all product destined for destruction is completely incinerated or rendered totally un- smokeable. Inadequate destruction or denaturing may make it easier to salvage usable material for illicit removal from the premises. A greater risk exists where tobacco product is transferred to land fill sites or local authority incinerators.

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