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HMRC internal manual

Tobacco Products Duty

Removals: Consolidation of export loads at unapproved premises

The use of unapproved premises within the UK for the consolidation of groupage loads for export is allowed in the Warehousing Regime. Guidance is given in Notice 197. This facilitation has been extended to goods consigned from registered tobacco premises and guidance is given in sections 4.15 and 4.16 of Notice 476.