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HMRC internal manual

Excise Competent Official Guidance

From
HM Revenue & Customs
Updated
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Introduction: What does Competent Official status allow me to do?

As a Competent Official you can legally:

  • Directly exchange excise information under administrative cooperation.
  • For exchanges to be lawful under Administrative Cooperation you must only exchange excise information with other Member States via:
  • Excise Central Liaison Office (CLO)
  • Excise Liaison Departments (LD)
  • Or individual officers who have Competent Official (CO) status.

Typically you will only exchange excise information directly with other CompetentOfficials from OMS.

You should confirm whether the team or officer you are intending to exchange exciseinformation with is authorised by their Excise CLO prior to proceeding.