Indicator

Risk description

Possible solutions

References

Non-fiscal aspects

Ineligible use of goods falling under prohibitions and restrictions or commercial policy measures.

procedures for handling of goods with non-fiscal aspects;

appropriate routines and procedures should be established:

to distinguish goods subject to non-fiscal requirements and other goods;

to check if the operations are carried out in accordance with current (non-fiscal) legislation;

to handle goods subject to restrictions/prohibitions/embargo, including dual-use goods;

to handle licenses as per the individual requirements.

- awareness training/education for staff dealing with goods with non-fiscal aspects.

SAQ – 3.5.4