Customs & Excise Manuals Archive


This is an archive of the official Customs & Excise Internal Guidance Manuals, with the last update made in May 2008. Since Customs & Excise merged with the Inland Revenue to become the HMRC much of the material has been migrated to the HMRC Manuals.

Crown copyright material is reproduced with the permission of the Controller of HMSO and the Queen's Printer for Scotland under the Open Government Licence.