Chapter TPD11070
| Published date | 15 April 2016 |
| Record Number | TPD11070 |
| Court | HM Revenue & Customs |
Trader sealing is not necessary if the goods would not have to be sealed under another regime. The trader should, however, be aware that the sealing of containers is regarded as good commercial practice and that unsealed containers are more liable to examination at the port or airport. Good commercial practice should also ensure that any breaking and replacement of seals is properly recorded.
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