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HMRC internal manual

Tobacco Products Duty

General Principles: Control objectives and potential risk areas: Manufacture

Control objective: To ensure that:-
  • all materials for, and refuse from, manufacture are properly recorded and accounted for; and
  • all products manufactured pass the Production Account Point where they are physically counted and properly declared on the Production Account.    
      Potential risk area: * Removal of Tobacco Products prior to recording in Production Account;
  • Standard of the trader’s manufacturing records;
  • Standard of the trader’s production account records;
  • The network of pipes, enclosed belts etc carrying smokeable product to ensure that the opportunity for illicit removal from these systems is minimised;
  • Illicit diversion of products destined for destruction.