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).