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TPD2060 | General Principles: Control objectives and potential risk areas: Registration

From HM Revenue & Customs · Tobacco Products Duty

Registration

Control objective:

  • all manufacturing and storage premises are properly registered; and

  • tobacco manufacturers are aware of the relevant law and regulations and undertake their responsibilities in respect of their revenue activities.

Potential risk area:

  • Security

  • Extension of duty free ring in which UK product may be held in duty suspension to premises not under the manufacturers’ control.