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HMRC internal manual

Holding and Movements Alcohol Strategy - Supply Chains

Overview: What governs a trader's place in the supply chain?

A company’s place in the supply chain is governed by:

  • who they trade with;
  • if they produce goods, what those goods are and how they’re produced;
  • what goods/services it provides;
  • where it sits within the chain; and
  • the links to other companies within the chain.