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Regulation 21
1.—(1) The following are the records referred to in regulation 21, namely all—
(a)records relating to the import or export of exempt tobacco;
(b)records relating to the ordering or delivery of exempt tobacco;
(c)invoices and receipts relating to exempt tobacco.
(2) In this paragraph, “exempt tobacco” means any raw tobacco in relation to which a person is an exempt person by virtue of regulation 18 (stalks and stems) or 20 (snuff products).
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