Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Requesting AC-e assistance from an OMS under Administrative Cooperation in Excise

From
HM Revenue & Customs
Updated
, see all updates

How do I request assistance under AC-e?

Each option has a bespoke request form or process requiring completion, as describedbelow:-

Movement Verification System (MVS) requests

Please complete the standard MVS (Word) template which is available at the following link

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Completed MVS forms should be faxed directly to the ACCT (for alcohol requests) or the NVC(for energy product / tobacco product requests) along with a copy of the relevant AAD(s).It is recommended that Local Compliance/LBS officers also copy completed forms to theirlocal risk manager/relevant Client Relationship Manager (CRM’s) respectively. Contactdetails for the ACCT and NVC can be found at the foot of this guidance note.

Excise Mutual Assistance (EMA) requests

Please complete the standard EMA template which is available at the following link

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Completed EMA forms should be faxed directly to the ACCT (for alcohol requests) or the NVC(for energy product / tobacco product requests) along with a copy of the relevantsupporting documentation e.g. AADs, CMRs, movement / sales schedules, copy weighbridgetickets, etc. On the EMA form, you must provide a clear explanation of the reasons foryour request and set out specific enquiries you wish to be made. It is recommended thatLocal Compliance/LBS officers also copy completed forms to their local riskmanager/relevant Client Relationship Manager (CRM’s) respectively. Contact detailsfor the ACCT and Liaison Department can be found at the foot of this guidance note.

Pre-arranged exchanges of information & joint controls, which could include:-

  • ‘Early Warning System (EWS-e)’: for use where physical checks on consignments (as well as documentary) at the point of arrival are essential to address suspected outbound diversion of goods (e.g. where outbound diversion is being hidden by the delivery of substitute goods at OMS premises).

Use of EWS-e for alcohol consignments:

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) If the ACCT support your request theywill contact the CLO who will propose the exercise to the OMS CLO on your behalf. If it isagreed then for each movement to be verified you will need to fax a copy of the completedAADs (as soon as available) with a completed fax header for the ACCT. The requests will besent out as EWS-e requests to the OMS through the NVC who are the ‘gateway’ withOMS. The fax header is available at the following link:

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Use of EWS-e for energy products (e.g. oils) and tobacco products:

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) If you want to useEWS-e you should contact the NVC in the first instance providing them with the sameinformation as outlined above. The NVC will forward this to the CLO, who will approach theOMS CLO on your behalf for suitable requests. If it is agreed with the OMS then you willneed to fax a copy of the completed AADs (as soon as available) with a completed a faxheader to the NVC who will forward the information to the OMS as EWS-e requests. Faxheader available at the following link

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

You should provide as much information as possible on the specific risks relating to themovement (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Joint Controls with OMS: joint controls (Simultaneous or Multilateral)involve participating MS undertaking agreed and usually coordinated controls within theirown fiscal territory. They could be done in a number of ways depending on the nature ofthe case and the specific controls that you are proposing. The use of joint controls willbe considered where a risk is more effectively dealt with by MS working together ratherthan in isolation, as the number of this type of control, which can be run at the sametime, has a limit. Priority will be given to those proposals involving the highest risktargets.

If you have any proposals for joint controls which are at the initial stage ofdevelopment, contact the Intel team relevant to your excise product advising them of theidea and background concerning risks etc. These teams will also be considering thepotential for joint activity with OMS on an ongoing basis, and may be able to provide someadvice on your idea and will be aware of it when considering ongoing or future contactthey may be aware of with OMS. Discussions concerning joint controls can also be madeinformally by UK officers in advance of a formal proposal being made through the CLO tothe OMS. Remember if you have initial discussions with officials from an OMS and theyinvolve specific excise information they must be made through an appropriate‘gateway’ (See Guidance Note 1). (This content has been withheld because of exemptions in the Freedom of Information Act 2000)