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HMRC internal manual

Tobacco Products Duty

From
HM Revenue & Customs
Updated
, see all updates

General Principles: Control objectives and potential risk areas: Samples

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