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EAIG4500 | Assessment powers in particular excise regimes: other assessment provisions in CEMA

From HM Revenue & Customs · Excise Assessments Interim Guidance

CEMA also provides the power to assess in situations where

  • there are stores on a ship or aircraft which departs the UK but returns having failed to reach its (overseas) destination - section 61(7A)

  • there are deficiencies in certain goods moved by pipe-line - section 96(2)(b)

  • duty has been underpaid, or HMRC have overpaid drawback, rebate etc as a result of an untrue declaration - section 167(5).