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HMRC internal manual

Tobacco Products Duty

General Principles: Control objectives and potential risk areas: Receipts

Control objective: To ensure that:-
  • all materials and finished goods received into the registered premises are properly recorded and brought to account.    
      Potential risk area: * The standard of the trader’s receipts records;
  • Un-notified discrepancies;

  • Customs duty not accounted for;

  • Duty-free returns entered as duty-paid stock.