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    <description>EPCG licences are administered by external trade and customs authorities while Excise is limited to verifying the Installation Certificate; however Excise may demand and scrutinise all EPCG-related documents, including export performance and EODC, and because export obligations plus post EODC recordkeeping create an extended retention horizon, EPCG records are not subject to the ordinary short audit time bar and should be produced when lawfully requested.</description>
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