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HMRC internal manual

Tobacco Products Duty

General Principles: Control objectives and potential risk areas: Returned goods

Returned goods  
Control objective: To ensure that:-
  • credit is claimed only for eligible return product and is accurately calculated.    
      Potential risk area: * Duty reclaimed at the rate at the time of disposal and not at the rate when the product was put into home use;
  • Duty reclaimed for a different product;
  • Duty reclaimed on stock which is duty free;
  • Weight of product overstated eg weight now, not when cleared to home use;
  • Duty incorrectly claimed due to error in supporting schedules;
  • Duplicate claims made;
  • No evidence of duty payment (appropriate for imports)