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HMRC internal manual

Tobacco Products Duty

Advice for Officers dealing with imported tobacco products: Weighing: traders responsibility to provide and maintain scales

Obviously, for those products that are charged at a specific rate of excise duty based onweight, it is of prime importance to ensure that the measuring apparatus used in thewarehouse is accurate and reliable. Warehouse-keepers are, therefore, required toregularly test equipment for checking quantities of tobacco and to maintain it in goodorder. Warehouse authorisations should include the provision and maintenance of accurateweighing machinery as a condition of approval. Where considered necessary Officers maystipulate that the trader of inspections/tests carried out keeps an auditable record.