This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Tobacco Products Duty

General Principles: Control objectives and potential risk areas: Samples

Control Objective: To ensure that:-
  • all duty unpaid samples are adequately controlled.    
      Potential risk area: * Control of sampling, to ensure that only essential quantities are drawn without payment of duty and that there is no abuse of the facilities;
  • Samples not for human consumption