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HMRC internal manual

Tobacco Products Duty

General Principles: Control objectives and potential risk areas: Storage

Control Objective: To ensure that all products:-
  • declared on the Production Account; or
  • received from elsewhere without payment of duty; or
  • returned on credit or for repayment of duty, are properly recorded in the stock account of the registered store.    
      Potential risk area: * Standard of trader’s physical stock-taking;
  • Standard of the trader’s stock record;
  • Stock deficiencies;
  • Stock surpluses (may indicate undeclared production, diverted exports, transfers etc).