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TPD2080 – General Principles: Control objectives and potential risk areas: Receipts
Receipts
Control objective:
To ensure that:-
all materials and finished goods received into the registered premises are properly recorded and brought to account.
Potential risk area:
The standard of the trader’s receipts records;
Un-notified discrepancies;
Customs duty not accounted for;
Duty-free returns entered as duty-paid stock.
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