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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 finaldestination, you should consider sending an Early Warning message (EWS) to the country ofdestination for officers there to confirm whether or not the consignment reached itsultimate declared destination.

If the movement has already taken place, you could consider using the MovementVerification System (MVS). Under MVS, one Member State may request another Member State toverify certain details relating to Intra-EU movements of excise goods (i.e. goods movingunder the cover of an Administrative Accompanying Document (AAD) or SimplifiedAdministrative 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 controlthe movement of excise goods and to assist in the detection of fraud. Member states mayhave to co-operate in the performance of simultaneous controls, the verifications ofmovement and early warning system checks. For further information on the procedures forraising 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)