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(Irish Revenue Commission, 'Notice No. 1193' Regulations on Customs Warehouses, last updated in March 2020)</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></ul>