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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

From
HM Revenue & Customs
Updated
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Sanctions: When should you consider requiring that a specific owner's goods must be covered by a higher guarantee when they leave the warehouse?

(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)