Notify the ACCT (for alcohol requests) or the NVC (for energy
product, tobacco product requests) as soon as possible providing
all relevant documents, reports or other useful information.
Where there is a potential irregularity resulting from a
consignment of excise goods not arriving at UK premises establish
whether there is any record of the goods having entered the UK
(e.g. RFDT or inland interception of the consignment). If the goods
were found to have entered the UK but did not arrive at their
ultimate UK destination then UK excise duty may well be due with
the OMS trader who acted as the guarantee principal being liable.
If they did not arrive and there is no evidence to suggest they
entered the UK then the OMS will assess the guarantee principal at
their own duty rates.
