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HMRC internal manual

Customs Special Procedures Manual

Duty management and closing stock balance systems: closing stock balance

The closing stock balance system is one particular type of duty management system, provided by software suppliers to be used by warehouse keepers in administering control of their customs warehouse stock and to enable Customs Freight Simplified Procedures (CFSP) declarations to be made to HMRC. It is usually interfaced with the warehouse keepers own commercial records.