Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Excise Repayment of Overpaid Duty

From
HM Revenue & Customs
Updated
, see all updates

Claims for excise duty paid in respect of an irregularity in a duty suspended movement: legal background to such claims

For excise goods subject to a duty suspended movement between the United Kingdom and other Member States, where either an irregularity has occurred in the United Kingdom or deemed to have occurred in the United Kingdom and UK duty has been paid.

This is provided for in Regulations 80, 81 and 84 of Excise Goods (Holding, Movement and Duty point) Regulations 2010.

Any excise duty paid as a result of the above regulations can, in very specific circumstances be reclaimed by the person who paid that duty.

This is provided for by Regulations 82 and 85 of the Excise Goods (Holding, Movement and Duty point) Regulations 2010.