All assessments to OMS traders must be notified through the NVC.
Officers should provide supporting information to the NVC (through
the ACCT for alcohol assessments) setting out the specific
irregularity, the duty point passed, the circumstances, duty
schedules, draft assessment letters and EX601s. Any AADs or police
reports for thefts should be provided. Where there are clear and
sufficient grounds to raise an assessment for UK excise duty and
where the assessment is for more than £1500 the NVC will issue
the assessment on your behalf, monitor payment and notify the
generating officer when payment is received. (This figure is
currently under review and may be increased.)
[Note that there is a lower limit of £1,000 for Mutual
Assistance for the Recovery of a Debt from a trader in an OMS to be
requested. Unpaid assessments raised for amounts lower than this
amount cannot be pursued.]
