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HMRC internal manual

Tobacco Products Duty

Security: physical and financial: Physical Security

Tobacco products attract the attention of both petty thieves and organised crime. It is, therefore, important that manufacturers take adequate measures to ensure the physical security of registered premises. This is a condition of registration. A deterioration of security measures, which threatened the revenue, could result in the revocation of a premises registration.

Manufacturers will take a range of measures designed to prevent theft and fraud. They should adopt an integrated approach to security, which ensures that all risks are properly addressed and that a weakness in one area is neutralised by a strength in another. When considering the trader’s security arrangements you should pay particular attention to the perimeter and structural security, including the surveillance systems, the number of security personnel, the number and frequency of vehicle and personnel checks and, of course, stock checks.