entered premises

entered premises
Premises and plant, pipes and vessels thereon described on an excise entry delivered to an HM Revenue & Customs (HMRC) officer in accordance with the Customs and Excise Management Act ( CEMA) 1979, sections 108 to 111 or under the Hydrocarbon Oil Regulations (HOR Regn 3). HM Customs & Revenue Glossary

Financial and business terms. 2012.

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