IMPS01300 | Introduction: roles and responsibilities

The role of NCH Staff

The responsibilities would normally include:

• performing selected pre-clearance/post clearance checks triggered by CHIEF Profiles or CPCs concerning VAT valuation, liability and entitlement to relief

• identifying, assessing and obtaining payment of underpaid import VAT where Postponed VAT Accounting has not been selected.

The role of Compliance and Operational Staff

The responsibilities would normally include:

• control of various import VAT reliefs

• verification of selected import VAT value declarations

• verifying claims to recovery of import VAT as input tax

• identifying weaknesses in traders’ systems

• identifying possible fraud.