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HMRC internal manual

Tobacco Products Duty

Receipts: Raw Materials

All materials arriving at a factory must be properly recorded and controlled by the manufacturer. This is the start of the audit trail that ends with duty paid product leaving the registered store. It is, therefore, essential that the foundation of the system is sound.

A typical factory will have dedicated goods inwards bays where materials and goods are received. All receipts will be weighed and/or counted by the trader and matched to a purchase order. The trader should investigate any discrepancies and record the result. Actual materials and goods received will normally be advised to the trader’s‘ Accounts Section’ for recording in the financial and cost accounts.