beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Holding and Movements Alcohol Strategy - Supply Chains

Tracking & Tracing: How should I send references to track & trace specific consignments?

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

Consignments to or from EU countries

If you identify a supplier in the chain sending goods directly to other Member States, but suspect that there is a very high risk that these goods will never reach their final destination, you should consider sending an Early Warning message (EWS) to the country of destination for officers there to confirm whether or not the consignment reached its ultimate declared destination.

If the movement has already taken place, you could consider using the Movement Verification System (MVS). Under MVS, one Member State may request another Member State to verify certain details relating to Intra-EU movements of excise goods (i.e. goods moving under the cover of an Administrative Accompanying Document (AAD) or Simplified Administrative Accompanying Document (SAAD).

You may also wish to consider exchanges of information under the Excise Mutual assistance (EMA) arrangements - This is the transfer of information between member states to control the movement of excise goods and to assist in the detection of fraud. Member states may have to co-operate in the performance of simultaneous controls, the verifications of movement and early warning system checks. For further information on the procedures for raising EMA as part of a supply chain verification project refer to HMASSC5000.

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