TPD17050 – Fraud and theft: NIS, LFU's and other local teams

You should involve the NIS or LFU, where necessary or appropriate. You might also, according to local practice, consider whether a Holding and Movement team (or the like) could be used to supplement your controls and checks.

If you believe that the occasional use of a Holding and Movement team or similar would be of value in or about registered premises, you may also consider whether it would be a courtesy to discuss the matter with the manager of the premises concerned. You might wish to advise him, in confidence, that officers from the team may appear on occasion without warning and explain to him the reasons for introducing the arrangement. In such circumstances the team should operate with discretion and courtesy and identify themselves if challenged. If, however, you and the Holding and Movement team or similar are acting in response to suspicious circumstances it may not be appropriate to inform the manager.

The deployment of Holding and Movement teams or similar might is matter for local discretion and decision. They could be used, for example, for the following purposes.

• Witnessing the destruction of tobacco products and smokeable waste at council dumps, incinerators, etc.
• Visits outside normal working hours to observe whether any unusual activity is taking place at registered premises.
• Observation to detect irregularities. Normally this would follow suspicion of illicit removal and would be likely to take place outside the factory, probably in liaison with the LFU or NIS.
• Challenges of deliveries made at registered premises or, when agreed with the traders concerned, at the premises of a trader receiving duty-paid products.