IMPS01300 - Introduction: roles and responsibilities

The role of NCH Staff

The responsibilities would normally include:

• performing selected pre-clearance/post clearance checks triggered by CHIEF Profiles or CPCs concerning VAT valuation, liability and entitlement to relief
• identifying, assessing and obtaining payment of underpaid import VAT where Postponed VAT Accounting has not been selected.

The role of Compliance and O {#IDAF350G}perational St {#IDAY350G}aff {#}

The responsibilities would normally include:

• control of various import VAT reliefs
• verification of selected import VAT value declarations
• verifying claims to recovery of import VAT as input tax
• identifying weaknesses in traders’ systems
• identifying possible fraud.