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Chapter TPD10050

Document Cited in Related
Vincent
Published date15 April 2016
Record NumberTPD10050
CourtHM Revenue & Customs

When considering the overall system with the CAU, the following points should be borne in mind, as they will form part of the conditions of the approval letter.

  • Each pallet (or the basic storage unit appropriate to the store) must be given a unique ‘individual pallet (or other) identification number’.
  • The computer system must be able to trace/record all movements of tobacco products within the registered store. Such movements include the freezing of stock, changes of location, sampling and stock adjustments.
  • The computer system must be able to trace/record all any change in the duty status of any and all of the tobacco product received into the store.
  • The only permitted change in duty status, of any of the tobacco product received into the registered store, is from duty-suspended to duty-paid.
  • The computer system must include built in safeguards whereby goods can only move from duty suspended to duty paid status. In no circumstances should the computer system allow goods to revert to duty suspended status once the initial “move” to duty paid status has been made.
  • The system must have an accurate clock and calendar showing the correct current date and time.
  • The system must be able to accurately assess the correct payment of duty and VAT due on removal to home use.
  • The system security must be such that no unauthorised access or changes to file data is possible.
  • Safeguards should ensure that revenue sensitive data (including duty status, net weights, pack size, recommended selling prices, system date and time), which affects the payment of duty, cannot be amended outside the programmes.
  • All amendments or cancellations should appear on a separate computer...

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