- Select a language for the TTS:
- UK English Female
- UK English Male
- US English Female
- US English Male
- Australian Female
- Australian Male
- Language selected: (auto detect) - EN
Play all audios:
EDDC02020 - THE DUE DILIGENCE CONDITION: CONDITION IN NOTICES 196, 203A, 204A, 204B AND 226 The condition in each notice states: “What am I expected to do? From 1/11/2014, it becomes a
condition of your approval as a registered [brewery/consignee/temporary consignee/commercial importer/tax representative/excise warehousekeeper] that you must: * objectively assess the risks
of alcohol duty fraud within the supply chains in which you operate * put in place reasonable and proportionate checks, in you day to day trading to identify transactions that may lead to
fraud or involve goods on which duty may have been evaded * have procedures in place to take timely and effective mitigating action where a risk of fraud is identified, and * document the
checks you intend to carry out and have appropriate management governance in place to ensure that these are, and continue to be, carried out as intended” Each notice provides further
guidance to the business to help them assess the risks in their supply chain(s) and detail of checks the business should consider. Print this page
