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HMRC internal manual

Excise Assessments Interim Guidance

Notifying assessments in particular situations: where the person liable is in another EU Member State

Where an irregularity occurs or is detected in the UK during an inward intra-EU movement of excise goods, the non-UK principal to the movement guarantee may be assessed for the duty due.

All such assessments are notified via the Mutual Assistance Liaison Point in Glasgow. You should refer to the appropriate guidance material or seek advice from the regime specific policy holders for details of the procedure to follow.