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HMRC internal manual

Holding and Movements Alcohol Strategy - Supply Chains

Supply Chain Verification Projects: How do I verify AAD movements that are not part of a supply chain project?

At the onset of supply chain audit, you should carefully consider the most appropriate method of verifying that AADs to Europe are correctly discharged. Where the audit is not part of a supply chain project then:

  • if you need to verify up to four individual movements, then the MVS procedures (This content has been withheld because of exemptions in the Freedom of Information Act 2000) should be applied.
  • if you need to verify more than 4 movements, you should consider using the Excise Mutual Assistance system, here, the AADs should be sent to the Liaison Division at Glasgow as instructed in Administrative Cooperation in Excise guidance. Where you need to select significant numbers of AADs / movements for verification you should contact the UK Excise CLO before proceeding. The CLO can advise on the most appropriate and potentially successful means of exchanging information with other Member States to achieve your objectives.