HMRC internal manual

Holding and Movements Alcohol Strategy - Supply Chains

Tracking & Tracing: What is tracking & tracing?

This is a process whereby supplies of goods are tracked through the supply chain, from any point, to either the point of production/duty point or to a point of future supply. This includes:

  • Tracing from point of production/importation onwards; and
  • Tracing from any point backwards or forwards in the chain

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)