SolvedDFS2010 | Background: System objectives
From HM Revenue & Customs · Duty Free Spirits Guidance
The objectives of the system are:
to approve all users of Duty Free Spirits and inform them of their obligations according to the law, regulations and Departmental requirements;
to safeguard the revenue and collect duty on chargeable deficiencies and/or unlawful diversion of the spirits; and
to identify the risks to the revenue and assign control resources to meet those risks effectively, efficiently and economically without unduly restricting trade.