Customs and excise warehouses which may be licensed for the primary manufacture (VMP), secondary manufacture (VMS) or storage of spirits
Clearance of spirits received in a VMS warehouse and payment of duty
Removal of spirits from a special customs and excise warehouse for any purpose other than for home consumption and payment of duty
Deductions from or set-off against monthly accounts in respect of goods subject to movement procedures
Transitional arrangements
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Older Persons Act, 2006
