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HMRC internal manual

Holding and Movements Alcohol Strategy - Credibility

Predictive Analysis: Why do we need to consider credibility tests on transporters?


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