Excise Notice 207 concerns excise duty drawback, which is a refund of UK duty.
HMRC have updated sections 4.7 and 4.8 of the notice “to confirm what evidence of UK duty payment can be used.” Section 4.7 deals with cases where the claimant is the original duty payer, and 4.8 deals with other cases.
The overall guidance covers the following:
- Introduction
- Legal background
- Overview of drawback
- Main conditions and requirements
- Drawback forms
- Claiming drawback when dispatching goods from Northern Ireland to an EU country
- Claiming drawback when exporting goods from the UK (other than dispatch from Northern Ireland to an EU country)
- Claiming drawback when warehousing goods for export
- Claiming drawback for planned destruction of goods
- Claiming drawback in cases of accidental destruction
- Claims for goods moving between Northern Ireland and Great Britain
- Payment of claims
- Reduction or rejection of claims
- Cancellation of claims
- Visits by HMRC
- Review and appeals process
- How to contact us
Your rights and obligations
Help us improve this notice
Putting things right
How we use your information