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 trader바카라 사이트™s manufacturing records
  • Standard of the trader바카라 사이트™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