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HMRC internal manual

Tobacco Products Duty

General Principles: Control objectives and potential risk areas: Security

Control objective: To ensure that:-
  • the trader’s security arrangements are satisfactory ie. opportunities for theft are minimal and that the efficiency of the system is maintained; and

  • illicit practices are detected and investigated, and offenders apprehended and properly dealt with.    
      Potential risk area: * Structural security at all times;
  • Control of all vehicles and persons entering or leaving the premises;

  • Surveillance systems;

  • Content and disposal of general waste in case it is used as a vehicle for illicit removals;

  • Appropriations of products either for sale or for free distribution to management and employees.