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HMRC internal manual

Tobacco Products Manufacturing Machinery Licensing Scheme


(This content has been withheld because of exemptions in the Freedom of Information Act 2000)


CEMA S139(1) provides the legal power to seize goods liable to forfeiture.


A tobacco products manufacturing machine can be seized where:


  • a regulated activity is carried out in the UK without a licence
  • a tobacco products manufacturing machine is manufactured without holding a licence
  • any of the conditions or restrictions that apply to the licence have been breached
  • the requirements for an exemption of being granted a licence has been breached.
  • tobacco products manufacturing machinery continues to be used following the licence being revoked.