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HMRC internal manual

Holding and Movements Alcohol Strategy - Credibility

HM Revenue & Customs
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Predictive Analysis: Why do we need to consider credibility tests on transporters?

An extremely high percentage of excise fraud cases revolve around either diversion orsmuggling of goods liable to UK excise duty. In all cases this will involve the physicaltransport of goods. We need to be able to identify and test the high-risk transporters tohelp identify irregularities and take appropriate action.