TPD2100 | General Principles: Control objectives and potential risk areas: Manufacture

Manufacture

Control objective:

To ensure that:-

• all materials for, and refuse from, manufacture are properly recorded and accounted for; and

• all products manufactured pass the Production Account Point where they are physically counted and properly declared on the Production Account

Potential risk area:

• Removal of Tobacco Products prior to recording in Production Account

• Standard of the trader’s manufacturing records

• Standard of the trader’s production account records

• The network of pipes, enclosed belts etc carrying smokeable product to ensure that the opportunity for illicit removal from these systems is minimised

• Illicit diversion of products destined for destruction