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Official guidance

WINE04000 · Duty point and moving wine in duty suspension

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WINE04010 · Duty point
WINE04020 · Requirements and guarantees
WINE04030 · Destructions away from registered premises
WINE04040 · Constructive removal

Duty point and moving wine in duty suspension: contents
Duty point and moving wine in duty suspension: constructive removal

WINE04040 | Duty point and moving wine in duty suspension: constructive removal

From HM Revenue & Customs · Wine guidance

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