Yes, the UK is legally obliged to respond to all reasonable
requests for assistance from OMS within three calendar months of
the request being received. Our response rate to OMS requests for
assistance is measured quarterly at EU level and by HMRC through
specific key performance indicators (KPI’s) for LBS and LC.
MS can exchange useful information which does not require a
response but may assist another MS to address compliance or
liability issues. Any such information received by the UK will be
issued by NVC or ACCT clearly stating that it is provided for
information only and does not legally require a response. Where any
such information proves valuable feedback should be provided to the
ACCT (for alcohol) or the NVC (for oils, tobacco) to encourage
continued support and goodwill from the OMS concerned.
We also shouldn’t forget the potential benefits to the
UK in responding swiftly. Requests from OMS may highlight risks
that would have otherwise been missed, possibly allowing us to
intercept movements destined to be diverted, or make assessments
for tax to UK or OMS traders.
Officers receiving requests for assistance must take note of
the response date specified on the request, and ensure that a
response is provided within that timescale. Responses must include
full details of any irregularities, liabilities (UK or OMS) and
resulting assessments.
The quality and volume of requests for assistance the UK
receives will be monitored by the NVC, but you can notify any
unreasonable numbers or apparently low risk requests you receive to
the NVC, so that the UK CLO may subsequently discuss any issues
with CLO counterparts in the corresponding OMS. In the meantime you
must respond to all requests received through a legitimate
gateway.
