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HMRC internal manual

Temporary Storage and Approved Depositories

HM Revenue & Customs
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Introduction: Customs Notice on Temporary Storage (199A) and Approved Depositories under Temporary Storage (199B)

Notice 199A Temporary Storage and Notice 199B Approved Depositories provides all the basic information in sufficient detail needed to gain a sound knowledge of the operations of Temporary Storage.

Border Force and HMRC Local Compliance should also make use of them when necessary as the internal guidance will only cover legal, operational and assurance matters.