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HMRC internal manual

Holding and Movements Export Shops

From
HM Revenue & Customs
Updated
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General structure and nature of the Exports Shops regime: Other conditions

Each shop will have its own unique set of circumstances which could lead to furtherconditions being set. This will even apply to different shops at the same location. If indoubt contact the (This content has been withheld because of exemptions in the Freedom of Information Act 2000) for guidance.