Guidance: Customs Information Paper 40 (2015): Transfer of Residence - implementation of Article 123 of EC Regulation 1186/2009
Updated: The customs policy email address in section 3 has been updated.
This CIP includes links to Article 123 for reference and details on how the ToR system will operate from February 2016.
https://www.gov.uk/government/publications/customs-information-paper-40-2015-transfer-of-residence-implementation-of-article-123-of-ec-regulation-11862009
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