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HMRC internal manual

Excise Repayment of Overpaid Duty

HM Revenue & Customs
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Claims for excise duty paid in respect of an irregularity in a duty suspended movement: how should claims be made

The provisions for making a claim, are given in the Excise Goods (Holding, Movement and Duty point) Regulations 2010 Regulation 82 paragraph (3) and 85 paragraph (3).

See regime specific guidance.

Before repayment is made you must be satisfied that the claimant is eligible and that they have met all the terms and conditions as prescribed in law. You should also be satisfied that the duty being claimed has actually been paid and has not previously been repaid, refunded, rebated or drawn back.