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Contents

Official guidance
Tobacco Products Duty

TPD6000 · Manufacture

  • TPD6010 · The Law
  • TPD6020 · Materials to production
  • TPD6030 · Making and packing machine records
  • TPD6040 · Rejected product
  • TPD6050 · Destruction of refuse and rejected or returned tobacco product
  • TPD6060 · Production Account
  • TPD6070 · Production return (TP5)
  • TPD6080 · Materials reconciliation
  • TPD6090 · Unaccountable losses
  • TPD6100 · Samples
  • TPD6110 · Removal of product from the factory
  • TPD6130 · The Cigarette Manufacturing Process (text version)
  • TPD6120 · The Cigarette Manufacturing Process
  1. Manufacture: Contents
  2. Manufacture: Making and packing machine records

TPD6030 | Manufacture: Making and packing machine records

From HM Revenue & Customs · Tobacco Products Duty

Manufacturers usually maintain making and packing machine records detailing raw materials used, production and rejects. The factory management use this information to establish standards against which production efficiency can be measured. A record of rejects, for each making and packing machine, is usually kept at the factory. These records are used to establish the normal range of results (the efficiency) of each machine. Any deviation from the established pattern should be investigated and resolved by the trader. This is because falsified reject figures could be used to hide the abstraction of materials or finished product.

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