OBS_VALUE: <ul><li><a href=https://www.revenue.ie/en/tax-professionals/tdm/customs/economic-procedures/customs-warehousing.pdf target=_blank>Irish Revenue Commission, Guidance Manual on Customs Warehouses(Revenue, Irish Tax and Custom, Notice No. 1193 Regulations on Customs Warehouses, last updated March 2020, Sections 3 and 4)</a></li><li><a href=https://revisedacts.lawreform.ie/eli/2014/act/38/revised/en/html target=_blank>Companies Act 2014(Act No. 38 of 2014, last amended 1 May 2019)</a></li><li><a href=http://www.irishstatutebook.ie/eli/2004/act/32/enacted/en/html target=_blank>State Airport Act 2004(Act No. 32 of 2004, last amended 8 February 2016)</a></li></ul>