Tracking & Tracing: Do we have any Memoranda of Understanding (MoUs) with the alcohol industry?
A Memorandum of Understanding (MoU) exists between HMRC and the Scotch Whisky Association (SWA) and includes various agreements. The SWA have a system in place that can fast track enquiries from HMRC in regards to tracking & tracing of products. A Warehousing MoU also exists between HMRC and the Bonded Warehousekeepers Association (BWA) & the UK Warehousing Association (UKWA). Contact the Holding and Movement Policy Team for further information on MoUs.