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HMRC internal manual

Tobacco Products Duty

General Principles: Control objectives and potential risk areas: Registration

Control objective: * all manufacturing and storage premises are properly registered; and
  • tobacco manufacturers are aware of the relevant law and regulations and undertake their responsibilities in respect of their revenue activities.    
      Potential risk area: * Security
  • Extension of duty free ring in which UK product may be held in duty suspension to premises not under the manufacturers’ control.