excise 1 These Regulations may be cited as the Tobacco Products (Amendment) Regulations 2006 and come into force on 1st October 2006. 2 The Tobacco Products Regulations 2001 are amended as follows. 3 In regulation 3 (interpretation)— a in paragraph (1), in the definition of “manufacturer”, for the words “paragraph (2)” substitute “paragraphs (2) and (3)”, and b at the end insert— 3 In Part VII of these regulations “manufacturer” has the meaning given by sections 7D(3) and (4) of the Act. . 4 After regulation 28 insert— PART VII DUTY NOT TO FACILITATE SMUGGLING 29 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. 30 1 The written notification shall be accompanied by a sample of the seized products. 2 The remaining seized products shall be available for inspection by the manufacturer at any reasonable time for a period of one month beginning with the day on which written notification was given to that manufacturer. 3 A manufacturer who wishes to inspect the remaining seized products shall notify the Commissioners of that fact in such form and manner as the Commissioners may specify. 31 1 A manufacturer shall provide the Commissioners with the information specified in the Schedule. 2 The information shall be provided — a before the end of the period of one month beginning with the day on which written notification was given to the manufacturer, or b at such other time as the Commissioners may allow. 3 The Commissioners may dispense with the requirement to provide any information specified in the Schedule where they are satisfied that a manufacturer is unable to provide that information despite taking reasonable steps to do so. SCHEDULE Regulation 31 1 Where the seized products were— a manufactured by the manufacturer, or b manufactured by a person with whom the manufacturer had arranged to have cigarettes or hand-rolling tobacco manufactured, the manufacturer shall provide the information specified in paragraphs 4 to 10 below. 2 Where it appears the seized products were manufactured on premises occupied by— a the manufacturer, or b a person falling within paragraph 1(b), other than in accordance with instructions given by, or with the agreement of, the manufacturer the manufacturer shall provide the address of those premises, the name of the undertaking occupying those premises and, if that undertaking is a subsidiary undertaking, the name of the parent undertaking. 3 Where the seized products do not fall within paragraphs 1 or 2 the manufacturer shall notify the Commissioners of that fact. Information to be provided 4 The name of the undertaking who manufactured the seized products and, if that undertaking is a subsidiary undertaking, the name of the parent undertaking. 5 The address of the premises on which the seized products were manufactured. 6 The date the seized products were manufactured. 7 The total quantity of cigarettes or hand rolling tobacco bearing the same manufacturer’s coding as the seized products. 8 The name of the country to which the seized products were, or were to be, supplied. 9 The name and address of the first customer to whom the seized products were, or were to be, supplied. 10 The date of the invoice issued to the first customer and the total invoiced quantity of cigarettes or hand-rolling tobacco. Interpretation 11 For the purposes of this Schedule “subsidiary undertaking”, “parent undertaking”, and “undertaking” shall have the meaning given by sections 258 and 259 of the Companies Act 1985 . Paul Gray Dave Hartnett Two of the Commissioners for Her Majesty’s Revenue and Customs 5th September 2006