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HMRC internal manual

Holding and Movements Warehousing Guidance

HM Revenue & Customs
, see all updates

Approval and Registration of Owners and Duty Representatives: General information

Section 7000 of this guidance is subject to review and will be updated in due course. Forfurther information on the approval and registration of owners and duty representativesrefer to Holding and Movement Registration and Approval guidance and Holding and Movement– Owners and Transporters guidance