Regulation 29 F1
(1)
The Commissioners shall provide written notification of a seizure of cigarettes or hand-rolling tobacco under section 139 of the Customs and Excise Management Act 1979 (“the seized products”) to a manufacturer in the circumstances specified in paragraph (2).
(2)
The circumstances referred to in paragraph (1) are—
(a)
the seized products consist of at least 100,000 cigarettes or 50 kilogrammes of hand-rolling tobacco; and
(b)
the Commissioners believe that the seized products were manufactured by, or that manufacture was arranged by, the manufacturer on or after 1st October 2006.
Annotations
Textual amendments
- F1
Pt. 7 inserted (1.10.2006) by The Tobacco Products (Amendment) Regulations 2006 (S.I. 2006/2368), regs. 1, 4