HMRC have provided new guidance for those intending to make a claim for excise duty drawback. The updated guidance includes the following:
“From 13 February 2023 the process for dispatching excise duty-paid goods from Northern Ireland to the EU for commercial purposes will change.
You will need to apply for and get an approval from HMRC as a certified consignor or a temporary certified consignor before you can dispatch goods.
Request an application form or ask for more information by emailing: holding.movement@hmrc.gov.uk.”