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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 excisegoods are ordered, produced, prepared and made available for sale. Supply chains willtypically involve production and logistical (i.e. transportation and warehousing) servicesto be provided and may involve goods being sold a number of times between production andeventual retail sale/consumption.