HMAG120462 - The Drawback event: general information

A claim may be submitted because the goods are either:

• despatched to other EU Member States (applies to Northern Ireland businesses only)
• exported to a non EU country - both direct and indirect (applies to Nortern Ireland businesses only)
• goods exported from GB mainland
• warehoused for subsequent export or dispatch (this does not apply to Alcoholic liquor goods)
• planned destruction
• accidental destruction.