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HMRC internal manual

Introduction to Administrative Cooperation in Excise

HM Revenue & Customs
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AC-e Introduction: 'Gateways' across the EU

Under administrative cooperation, exchanges can only be made through ‘gateways’described in EU legislation: (i.e.) national Central Liaison Offices (CLO), LiaisonDepartments (LD), or named officers authorised as Competent Officials (CO). Each MemberState compiles a list of these gateways for all OMS information. CLOs are responsible forcompliance with EU legislation, authorising offices and officials and imposing conditionsof their authorisation to exchange information with counterparts in OMS.