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HMRC internal manual

Tobacco Products Duty

Manufacture: Making and packing machine records

Manufacturers usually maintain making and packing machine records detailing raw materials used, production and rejects. The factory management use this information to establish standards against which production efficiency can be measured. A record of rejects, for each making and packing machine, is usually kept at the factory. These records are used to establish the normal range of results (the efficiency) of each machine. Any deviation from the established pattern should be investigated and resolved by the trader. This is because falsified reject figures could be used to hide the abstraction of materials or finished product.