Excise duty drawback (Excise Notice 207)
This notice is about excise duty drawback which is a refund of UK excise duty.
Documents
Details
This notice provides information about excise duty drawback which is a refund of UK excise duty on excise goods. It is made when excise goods have not been or will not be consumed in the UK, providing eligibility requirements and other conditions described in this notice are met.
Updates to this page
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This notice has been updated to reflect that the Alcohol Duty Stamps Scheme has been discontinued. From 1 May 2025, the legal requirements relating to duty stamps for alcoholic products no longer apply.
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Section 4.1 has been updated to include additional details of what is required by a trader to make a claim.
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References to specific cider and beer notices have been removed as they are no longer relevant. References to 'EX46 returns' have been changed to 'Alcohol Duty returns'. Links to the alcoholic products technical guide have been added. Information about the alcoholic products producer approval (APPA) has been added.
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Section 7.4 has been updated with information about supporting evidence for drawback duty refund claims. Supporting evidence can now exceptionally include detail from the New Computerised Transit System (NCTS) where a business has exported duty paid excise goods under transit arrangements but Customs Handling of Import and Export Freight (CHIEF) or Customs Declaration service information is not available to show the goods have left the UK.
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Section 3 has been updated with information about the documents you need to accompany your goods. Section 4 has been updated to include more information on what we mean by ‘original duty paid document’. Section 6 has been updated with information about what you must do before you dispatch goods and claim drawback, and what documents to include with your drawback form.
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Section 7.4 has been updated with information about the documents you need to provide with your completed drawback form, if you submitted your export through the Customs Declaration Service or Customs Handling of Import and Export Freight (CHIEF).
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Section 7.1 has been updated to improve understanding of what you need to do before exporting goods outside the UK.
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Section 7.1 has been updated with more information about what you should include on an export declaration so HMRC can match it against the commercial documentation.
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Contact information to get enquire about excise and drawback or Excise Notice 207 has been updated.
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All mentions of fax have been removed, as we no longer send or receive information using a fax machine.
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The details for contacting the Mineral Oil Reliefs Centre have been updated.
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Due to the changes in Alcohol Duty which came into effect on 1 August 2023, all references to 'made wine' have been changed to 'other fermented products' and the relevant legislation has been updated to the Finance (No. 2) Act 2023.
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Section 4.7 has been updated to clarify examples of an original duty payment document.
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Information about using the Customs Declaration Service has been added to sections 4.7, 4.8, 7.4 and 8.7.
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Section 7.4 has been updated to confirm what evidence to provide if the claim includes alcoholic goods subject to duty stamps.
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Sections 4.7 and 4.8 have been updated to confirm what evidence of UK duty payment can be used.
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This notice has been amended to describe changes to drawback in Northern Ireland where the goods are dispatched to the EU on or after 13 February 2023.
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A link to Excise Notice 204b has been added so that you can refer to the guidance and consider if you need to apply to HMRC for approval before dispatching goods. Out of date information has been removed.
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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.
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The address for sending alternative address agreement requests has been updated.
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Guidance about how to contact us has been updated.
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The Customs International Trade and Excise Enquiries contact email and the 'Help us improve this notice' section have been removed.
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Section 6 and paragraph 7.7 of this notice contain transitional provisions relating to circumstances where a notice of intention to claim drawback for goods exported from Great Britain is submitted before 31 December 2020, but the claim is not finalised until after 1 January 2021. Section 18 of the notice has been amended with updated information on how to contact HMRC.
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A link added to a new version of the notice which has been amended to describe changes to drawback following the UK’s withdrawal from the EU.
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First published.