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HMRC internal manual

Holding and Movements Alcohol Strategy - Supply Chains

Overview: What is a supply chain?

Generally speaking, an excise product supply chain is the means through which the excise goods are ordered, produced, prepared and made available for sale. Supply chains will typically involve production and logistical (i.e. transportation and warehousing) services to be provided and may involve goods being sold a number of times between production and eventual retail sale/consumption.