• 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.
• Work with HMRC to curb the use of the postal system for tobacco smuggling.
• In line with the announcement made at Budget 2008, develop by PBR 2008 a plan for refreshing
border aspects of the Tackling Tobacco Smuggling strategy by leveraging the benefits of the
integrated UK Border Agency to enhance excise anti-smuggling performance and publish
quantified improvements upon the targets set out in this document.
• Deploy not less than 1500 staff years to excise border activity in 2008/09.
• Undertake border fiscal activity in accordance with agreed operating procedures, including, e.g.
National Operating Protocol between UKBA and HMRC Referred Investigation Teams (RITs)
• Manage reputational risks associated with the enforcement of excise regimes by maintaining adequate
levels of training and assurance on the application of Criminal Justice Enforcement Standards and
subject to assurance by HMRC and external regulators.
Monitoring and reporting
• Maintain a detailed set of performance records as agreed with HMRC’s Excise, Stamps & Money
Businesses Directorate covering staff year usage, activity levels and output results utilising existing
• Submit agreed monthly, quarterly and annual performance reports to Excise Stamps & Money
Businesses within an agreed timetable.
• Provide such other performance reports or analysis as may, from time to time, be requested by Excise
Stamps & Money Businesses within agreed timescales and utilising existing information systems.