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 traders manufacturing records;
- Standard of the traders 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.