See also Section 3 of X-42 (Excise Goods: Holding and
Movement).
Methods of destruction include incineration, grinding to dust
or denaturing. It is essential that all product destined for
destruction is completely incinerated or rendered totally un-
smokeable. Inadequate destruction or denaturing may make it easier
to salvage usable material for illicit removal from the premises. A
greater risk exists where tobacco product is transferred to land
fill sites or local authority incinerators.
Responsibility for destruction of the goods remains with the
trader who should agree the method(s) of destruction with you.
Destructions are subject to the same official controls and audits
as the rest of the warehousing process. Note also that destruction
authorised for revenue purposes does not absolve the traders of any
of their legal responsibilities under the ‘Control of
Pollution Act 1974’. Any such or similar concerns should be
resolved by the trader before the proposed method of destruction is
submitted for Customs’ approval. Please contact the Tobacco
Team if you have doubts or concerns.
