Updated Excise Goods notice
HMRC have issued an updated copy of Notice 207 ‘Excise Duty: drawback’. Excise duty drawback allows for the repayment, in qualifying circumstances, of excise duty paid on goods that have not been and will not be consumed in the UK. The updated notice contains the general rules andconditions for claiming excise duty drawback.
The updated copy of the notice covers the following main areas:
- The type of goods eligible for drawback
- The circumstances in which they are eligible
- Who can claim drawback
- Completion and submission of claims
- Other procedures and requirements
- Evidence of UK duty payment required
- The inspection period prior to removal for export/despatch/destruction
- The procedure for obliteration of duty stamps
- Changes to the warehousing for export drawback arrangements introduced on 1 June 2009 which removed the entitlement to warehousing for export for alcoholic liquors
- Changes to the appeal system.