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HMRC internal manual

Excise Due Diligence Condition guidance

Compliance visit: risks: deal

  • supplies are offered via unsolicited emails/flyers received out of the blue
  • goods are offered at incredibly low prices which seem too good to be true
  • free gifts of similar or other excise goods (which may not be full documented) and in themselves would place a question over the deal as a whole
  • other incentives such as contingency discounts which overall make the deal sound too good to be true
  • the goods are to be routed from an unusual supply route that in itself would add significant logistic costs, but are priced in direct competition to goods which can be sourced from a more direct route