Excise duty drawback (Excise Notice 207)

This notice is about excise duty drawback which is a refund of UK excise duty.



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.

Published 1 May 2014
Last updated 7 May 2024 + show all updates
  1. Contact information to get enquire about excise and drawback or Excise Notice 207 has been updated.

  2. All mentions of fax have been removed, as we no longer send or receive information using a fax machine.

  3. The details for contacting the Mineral Oil Reliefs Centre have been updated.

  4. 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.

  5. Section 4.7 has been updated to clarify examples of an original duty payment document.

  6. Information about using the Customs Declaration Service has been added to sections 4.7, 4.8, 7.4 and 8.7.

  7. Section 7.4 has been updated to confirm what evidence to provide if the claim includes alcoholic goods subject to duty stamps.

  8. Sections 4.7 and 4.8 have been updated to confirm what evidence of UK duty payment can be used.

  9. 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.

  10. 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 Out of date information has been removed.

  11. 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.

  12. The address for sending alternative address agreement requests has been updated.

  13. Guidance about how to contact us has been updated.

  14. The Customs International Trade and Excise Enquiries contact email and the 'Help us improve this notice' section have been removed.

  15. 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.

  16. 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.

  17. First published.