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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

Specific risks associated with owners, duty representatives and transporters: What is the significance of multiple sales of the goods whilst they are in transit or warehoused?

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

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

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

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