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HMRC internal manual

Holding and Movements Alcohol Strategy - Supply Chains

Supply Chain Assurance: Identifying discrepancies as a result of the tracking & tracing of goods through the supply chain

Officers should consider what sanction or penalty to impose. Further information on the sanctions and penalties available can be found in X-51 Excise Assessments, HMEXDP Excise Duty Points and X-99 Approvals and Registration guidance.