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HMRC internal manual

Holding and Movements Warehousing Guidance

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. HMWARE7000
  3. HMWARE7010

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. For further information on the approval and registration of owners and duty representatives refer to HMAG3000 and HMOWTR guidance.

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