• Undertake a balanced range of border activity in response to agreed fiscal risks designed to ensure
that excise tax gap targets for the CSR ‘04 years are met and at least maintained through the CSR ‘07
years, in particular by:
• Helping restrict the size of the UK illicit cigarette market to no more than a 13% share by seizing
at least 20% of the illicit cigarettes targeted on the UK.
• Helping reduce the size of the illicit Hand Rolling Tobacco market by 1200 tonnes against
2003/04 levels by progressively raising the proportion of HRT seized to 15% and beyond.
In 2008/09 UKBA will:
• Seize in the range of 1.4 to 1.9 billion illicit cigarettes targeted on the UK.
• Seize in the range of 175 to 375 tonnes of illicit hand rolling tobacco targeted on the UK.
• Action all referrals and requests for frontier activity from HMRC Criminal Investigation teams
subject to detailed operating protocols on timeliness and precision of requests.
• Notify all qualifying seizures of tobacco to manufacturers and HMRC under the terms of the 2006
supply chain legislation within agreed timescales.
Other key activities
• Contribute to the development and implementation of collaborative, multi-functional strategies aimed
at preventing and detecting alcohol, tobacco and oils duty evasion and fraud.
• Provide appropriate support for all agreed national alcohol, tobacco and oils strategy projects.
• Play a full and active part in delivery of excise strategies, including by participating in appropriate
Director-level steering groups and working level delivery groups.
• Follow up excise border activity efficiently and effectively, in accordance with HMRC policy (e.g.
routine appeals against excise seizures, excise restoration reviews and complaints, storage/disposal
of seized good).
• Further increase its visibility at smaller locations including regional airports in order to reassure the
public and deter excise smuggling activity.
• Introduce effective, alternative techniques to ensure a wider coverage of ports and airports.
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Tobacco InfoTobacco is an annual or bi-annual growing 1-3 meters tall with large sticky leaves that contain nicotine. Native to the Americas, tobacco has a long history of use as a shamanic inebriant and stimulant. It is extremely popular and well-known for its addictive potential.
Nicotiana rustica leaves. Nicotiana rustica leaves have a nicotine content as high as 9%, whereas Nicotiana tabacum (common tobacco) leaves contain about 1 to 3%
A cigar is a tightly rolled bundle of dried and fermented tobacco which is ignited so that its smoke may be drawn into the mouth. Cigar tobacco is grown in significant quantities in Brazil, Cameroon, Cuba, Dominican Republic, Honduras, Indonesia, Mexico, Nicaragua, Sumatra, Philippines, and the Eastern United States.
Tobacco is an agricultural product processed from the fresh leaves of plants in the genus Nicotiana. It can be consumed, used as an organic pesticide, and in the form of nicotine tartrate it is used in some medicines. In consumption it may be in the form of cigarettes smoking, snuffing, chewing, dipping tobacco, or snus.
Cigarettes are smoking products consumed by people and made out of cut tobacco leaves. Cigars are typically composed completely of whole-leaf tobacco. A cigarette has smaller size, composed of processed leaf, and white paper wrapping. The term cigarette refers to a tobacco cigarette too but it can apply to similar devices containing other herbs, such as cannabis.
I tried to stop smoking cigarettes by telling myself I just didn't want to smoke, but I didn't believe myself.
- Barbara Kelly
I kissed my first girl and smoked my first cigarette on the same day. I haven't had time for tobacco since.
To smoke or not to smoke: I can make of either a life-work.
There's a lot of people who, a cigarette is about the only vacation they have.
Good food, good sex, good digestion, good sleep: to these basic animal pleasures, man has added nothing but the good cigarette.
Watching the smoke dance out of a cigarette is like watching a girl dance out of her dress.
Tobacco, divine, rare superexcellent tobacco, which goes far beyond all panaceas, potable gold and philosopher's stones, a sovereign remedy to all diseases.
Coffee and tobacco are complete repose.