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HMRC internal manual

Excise Assessments Interim Guidance

Assessment powers in particular excise regimes: other assessment provisions in CEMA

CEMA also provides the power to assess in situations where

  • there are stores on a ship or aircraft which departs the UK but returns having failed to reach its (overseas) destination - section 61(7A) 
  • there are deficiencies in certain goods moved by pipe-line - section 96(2)(b)
  • duty has been underpaid, or HMRC have overpaid drawback, rebate etc as a result of an untrue declaration - section 167(5).