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HMRC internal manual

Customs Special Procedures Manual

Duty management and closing stock balance systems: third party record keeping

Duty management systems may be operated by the customs warehouse authorisation holder or by a third party. When maintained by a third party the warehouse keeper must have full access to the duty management system records at all times, preferably view only access or by daily reporting of data relating to receipts, deliveries, adjustments, and balances. For further information regarding systems where some of the records are kept by a third party contact the Customs warehousing UoE.