Assurance and verification: What credibility tests should you carry out during the visit?
The following checks should be carried out during assurance of theowner, duty representative and transporter:
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- which warehouses do they store goods in, or intend to? Are the warehouses close to their main customers? Does the location of the warehouses make commercial sense?
- what short/medium term commercial commitments can the trader demonstrate?
- are they involved in any other excise regime? In particular, high-risk regimes such as REDS and Occasional Importers;
- check planned trading activity for that day; did it change during the day of the announced/unannounced visit? Is it consistent with other days?
- establish, record, and test trader’s administration procedures against legal requirements; and
- establish how instructions regarding haulage are made. What evidence does the trader get from the haulage company showing that goods reached their destination? Does this indicate a destination address not included on either the AAD or W8 movement documentation?