Obviously, for those products that are charged at a specific
rate of excise duty based on weight, it is of prime importance to
ensure that the measuring apparatus used in the warehouse is
accurate and reliable. Warehouse-keepers are, therefore, required
to regularly test equipment for checking quantities of tobacco and
to maintain it in good order. Warehouse authorisations should
include the provision and maintenance of accurate weighing
machinery as a condition of approval. Where considered necessary
Officers may stipulate that the trader of inspections/tests carried
out keeps an auditable record.
