Procedure: revenue risk
Each new application to register should be examined critically. Any duty suspension arrangements afforded to a registered holder of beer, present a risk to the revenue that should be estimated for each new brewer or packager.
On EPT’s request, the National Co-ordination Unit (NCU) will perform the following checks on a new applicant that will include:
- Confirmation of the legal status of the applicant; and
- Cross reference to the VAT register, examination of the trader’s folder if appropriate, looking particularly at the reliability and compliance indicators.