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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

From
HM Revenue & Customs
Updated
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Specific risks associated with owners, duty representatives and transporters: What are the main features of inward diversion of goods from an EU warehouse consigned to a UK warehouse, arranged by either a Registered Owner or a Duty Representative?

 

(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)