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This chapter tells you which tariff rate quotas are available to UK operators and the different rules when applying for and using your licence.
Find out what records you need to keep as an excise warehousekeeper.
Find out about new tariff quotas for certain agricultural and industrial products which apply from 1 January 2019.
Find out how to account for VAT on goods entered into, supplied within and removed from fiscal warehouses.
When a material is waste, is a by-product or meets ‘end of waste’ status.
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
Find out when you can zero rate books and other forms of printed matter.
Find out the rules to establish the country of origin of imported and exported goods and to help identify goods which qualify for lower or no Customs Duty.
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