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HMRC internal manual

Customs Authorisation and Approval

From
HM Revenue & Customs
Updated
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Guarantee Requirements for Customs Authorisations and Approvals: Currency to be used for guarantees

Current departmental policy requires that financial securities must be provided in Sterling (as allowed under article 92 of the code).  Departmental policy in this area is set out in the Tax Accounting manual, A1-2, section 5.