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 |