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HMRC internal manual

Tobacco Products Duty

Manufacture: Rejected product

Rejects during the production and packing processes will not be included in the production account (see section TPD6060). Such rejects may, however, be in a smokeable condition and should be regarded as representing a risk to the revenue. Rejected product moving within the factory should, preferably, travel in secure containers. A clear audit trail should exist from each machine tracing rejected product back to either manufacture or destruction.

The rejected product will, typically, be put into bins or other container that are weighed when full. The bins or containers are uniquely identified and details noted in the appropriate making machine record. If the product is to be recycled the bin is despatched to the ripping machine where its receipt is recorded. At regular intervals a report of material recovered (shorts) is prepared. Shorts in specific proportion are mixed back into the rag and the primary control sheet is noted. Rejected product unsuitable for recycling is sent for destruction, its progress being noted in appropriate records.