TPD2090 – General Principles: Control objectives and potential risk areas: Returned goods

Returned goods
Control objective:To ensure that:-
  • credit is claimed only for eligible return product and is accurately calculated.
Potential risk area:
  • Duty reclaimed at the rate at the time of disposal and not at the rate when the product was put into home use;
  • Duty reclaimed for a different product;
  • Duty reclaimed on stock which is duty free;
  • Weight of product overstated eg weight now, not when cleared to home use;
  • Duty incorrectly claimed due to error in supporting schedules;
  • Duplicate claims made;
  • No evidence of duty payment (appropriate for imports)