Accounting for

Children's clothing

Compensation for non-return

Free CDs given out for promotional purposes

Gifts of

Generally

HMRC's power to take

Fiscal warehousing

Generally

Import of free samples of low value, exemption

Imported

Reference substances

Relief

Industrial

Non-supply of goods treatment

Output tax

Power to take

Power to take, authorised person

Protective helmets and footwear

Warehoused goods