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HMRC internal manual

Responding to requests from OMS under Administrative Cooperation in Excise

HM Revenue & Customs
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What assurance activity will I need to carry out in order to respond to requests?

This will depend on the type of request received, and the nature of the risk. Forexample requests made under EWS-e imply the need to physically examine consignments on orsoon after their arrival at UK premises. EMA requests may focus more on an in depthexamination of duty suspended movements over a period of time rather than a specificmovement. Nevertheless there will be common objectives that need to be met in response tomost requests for assistance.