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HMRC internal manual

Excise Competent Official Guidance

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HM Revenue & Customs
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Introduction: Summary of what a Competent Official can do when cooperating or exchanging information under the Excise Administrative Cooperation Regulation (2073/2004)

A Competent Official is a named official authorised by the Central Liaison Office (CLO)to legally exchange excise information with other authorised officers or offices using theRegulation, for which (s)he has been authorised pursuant to article 3 (5)

Competent Official status allows officers to discuss specific cases with similarlyauthorised officials from other member states face to face to discuss specific documentsor risks.

To receive competent official status the Central Liaison Office (CLO) Excise will issue aletter of authority

As a Competent Official you can legally directly exchange excise information underadministrative cooperation.

As a Competent Official you must consider whether cooperating or exchanging exciseinformation under Administrative Cooperation duplicates arrangements already in existence,i.e. Movement Verification System, Early Warning System or Excise Mutual Assistance.Exchanges through the Liaison Department (LD) can be made using secure CommunityCommunication Network (CCN) mail system rather than through normal email which is morevulnerable to abuse.

Competent Officials must respond to requests for assistance within 3 months of receipt (atthe very latest) under Article 8 of The Regulation.

Competent officials must record details of the requests for information (Article 5) andspontaneous supplies of information (Article 19) exchanged with the host country.