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A woman who banned cigarettes into Scotland bearded as shoes to abstain advantageous assignment has been ordered to do 190 hours of contributed work.

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Xiao Guo ordered about 20,000 cigarettes from China but her accoutrements were intercepted at the allocation appointment by HMRC afterwards they accustomed a tip-off.

Guo, 32, from Glasgow, evaded £6,390 in cigarette assignment amid 14 February and 2 March aftermost year.

She was accustomed a association aftereffect adjustment at Glasgow Sheriff Court.

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Five bales addressed to Guo’s home were brash at the annex in February aftermost year – with labels that adumbrated the amalgamation independent shoes.

Instead bags of Marlboro Gold cigarettes were begin inside. Further bales with cigarettes including Chinese brands were chock-full and opened.

HMRC searched Guo’s home in Calton, Glasgow, that ages and apparent a Royal Mail box agnate to those at the allocation office, as able-bodied as a book with abstracts and numbers and postal references.

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All of the cigarettes begin were confiscated from Guo to be destroyed.

The cloister heard in December 2016 an bearding letter was accustomed at the Parcelforce annex in Cambuslang, South Lanarkshire.

It claimed Guo acclimated her home to accept cigarettes by column anatomy China and was not advantageous any customs assignment on them.

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Procurator budgetary John Bedford said: “Parcelforce agents brash HM Revenue and Customs (HMRC) of the bearding letter.”

During her badge interview, Guo said bodies in China accelerate accoutrements to bodies in the UK and claimed a acquaintance from China put her in acquaintance with someone.

Mr Bedford said: “When asked how generally she ordered cigarettes, the accused declared she had alone ordered alert and again it was investigated.

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“She added that she did not adjustment a specific bulk of cigarettes, she alone accustomed what they sent.”

Guo was asked: “Do you accomplish a active from affairs these cigarettes?” and replied “Don’t appetite to answer.”

She additionally said “don’t know” back asked if she knew there was tax to be paid on cigarettes in the UK.

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More cigarettes were intercepted at the depot, afterward Guo’s interview.

The absolute cardinal of cigarettes recovered with no assignment paid was 19,500 – fabricated up of 7,380 Marlboro Gold and 12,120 of Chinese brands.

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