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HMRC internal manual

Tobacco Products Duty

General Principles: Control objectives and potential risk areas: Removals

Control objective: To ensure that:-
  • all removals are properly documented and recorded in the stock account of the registered store and declared on the relevant returns; and
  • the correct duty is paid at the proper time in respect of all dutiable removals.    
      Potential risk area: * Standard of the trader’s records and controls
  • Security.