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Contents

Official guidance
Tobacco Products Duty

TPD2000 · General Principles

  • TPD2010 · Law
  • TPD2020 · Notice 476
  • TPD2030 · Outline of the UK industry
  • TPD2040 · Outline of assurance organisation
  • TPD2050 · Control objectives and potential risk areas
  • TPD2060 · Control objectives and potential risk areas: Registration
  • TPD2070 · Control objectives and potential risk areas: Security
  • TPD2080 · Control objectives and potential risk areas: Receipts
  • TPD2090 · Control objectives and potential risk areas: Returned goods
  • TPD2100 · Control objectives and potential risk areas: Manufacture
  • TPD2110 · Control objectives and potential risk areas: Storage
  • TPD2120 · Control objectives and potential risk areas: Removals
  • TPD2130 · Control objectives and potential risk areas: Samples
  • TPD2140 · Control objectives and potential risk areas: Accounting
  • TPD2150 · Control objectives and potential risk areas: Fiscal marks
  • TPD2160 · Health and Safety
  1. General Principles: Contents
  2. General Principles: Control objectives and potential risk areas: Removals

TPD2120 | General Principles: Control objectives and potential risk areas: Removals

From HM Revenue & Customs · Tobacco Products Duty

Removals

Control objective:

To ensure that:-

  • all removals are properly documented and recorded in the stock account of the registered store and declared on the relevant returns; and

  • the correct duty is paid at the proper time in respect of all dutiable removals

Potential risk area:

  • Standard of the trader’s records and controls

  • Security

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