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HMRC internal manual

Excise Repayment of Overpaid Duty

From
HM Revenue & Customs
Updated
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Claims for overpaid excise duty: are there any special cases

Yes, but only in very specific circumstances; that is for irregularities occurring or detected in the UK in respect of

  • movements under duty suspension arrangements, or
  • movements of excise goods from other Member States already released for consumption.

For duty suspended movements Regulation 82 Excise Goods (Holding, Movement etc) Regulations 2010 provides for a claim repayment of excise duty under the provisions of section 137A of the Customs and Excise Management Act 1979. This however only applies where it transpires that the irregularity giving rise to the payment of UK duty had actually occurred in another Member State and, that duty has been paid in that Member State, or no duty was due, see ERODG4100.

For goods already released for consumption Regulation 85 Excise Goods (Holding, Movement etc) Regulations 2010 provides for a claim repayment of excise duty under the provisions of section 137A of the Customs and Excise Management Act 1979. This however only applies where it transpires that the irregularity giving rise to the payment of UK duty had actually occurred in another Member State and, that duty has been paid in that Member State, or no duty was due, see ERODG4100.

In both cases the time limit for making claims is three years from the start of the movement.