What should I do if I find an irregularity?
Notify the ACCT (for alcohol requests) or the NVC (for energy product, tobacco productrequests) as soon as possible providing all relevant documents, reports or other usefulinformation.
Where there is a potential irregularity resulting from a consignment of excise goods notarriving at UK premises establish whether there is any record of the goods having enteredthe UK (e.g. RFDT or inland interception of the consignment). If the goods were found tohave entered the UK but did not arrive at their ultimate UK destination then UK exciseduty may well be due with the OMS trader who acted as the guarantee principal beingliable. If they did not arrive and there is no evidence to suggest they entered the UKthen the OMS will assess the guarantee principal at their own duty rates.