General Principles: Control objectives and potential risk areas: Fiscal marks
|Control objective:||To ensure that:|
- cigarettes and hand-rolling tobacco, which are required to carry a fiscal mark, do in fact carry a fiscal mark;
- cigarettes and hand-rolling tobacco, which carry a fiscal mark, pass a duty point and duty is paid;
cigarettes and hand-rolling tobacco, which are exported or put to other duty free use, do not carry a fiscal mark. Potential risk areas: * removed to an excise warehouse. (Such UK produced and marked product can be neither exported nor removed to home use.)
- Export lines bearing UK fiscal marks.
- Fiscal mark does not meet or precisely comply with specification in Notice 476.
- Fiscal mark cancelled or overprinted.
- Duty refund or drawback claimed but fiscal mark not obliterated.
- Fiscally marked samples sent overseas.
Fiscal marks applied to foreign manufactured tobacco product only after it has been imported into the UK.