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HMRC internal manual

Holding and Movements Export Shops

Assurance activities and risk identification: Assurance objectives

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Refer to HMEXSH4000 for further guidance on the systems, sub-systems, risks and audit objectives relating to Export Shops.

Guidance on what aspects a sift team should consider can be found at HMEXSH6000