INCHP12160 - General notes: C008: check to see that goods have been disposed of at a price that reflects the original import CIF plus the costs incurred since importation

This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

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