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HMRC internal manual

Tobacco Products Duty

HM Revenue & Customs
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Fraud and theft: Liaison with other Member States

EC legislation requires the competent authorities in Member States to co-operate inintroducing spot checks to ensure that movements of excise goods are properly carried out.To assist in this process the Movement Verification System has been established. It isdescribed in detail in X-40 (Mutual Assistance).