DFS4090 - Technical Guidance: Does an authorised user need to be a tax warehouse?
No. DFS is exempted from duty when used for the specific purposes outlined above. This means that when it is removed from the supplier warehouse on an 바카라 사이트śauthority to receive바카라 사이트ť it has been removed from the duty regime and thus may be delivered to a place that is not a tax warehouse. If it is subsequently used for an unauthorised process it becomes liable to duty again.