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HMRC internal manual

Tobacco Products Duty

Security: physical and financial - The role of the Financial Securities Centre

The Financial Securities Centre will deal centrally with guarantees for excise warehouses and movements there from.

Premises guarantees for registered premises and guarantees for movements from registered premises remain the responsibility of assurance staff. You should agree the arrangements, for checking and dealing with guarantee requirements, with the Customer Compliance Manager (CCM). Further advice or help concerning the drawing up or cancellation of guarantees can be obtained from the Financial Securities Centre.