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HMRC internal manual

Holding and Movements Assurance Guidance

Part 2 Notice of intention (NOI) stage: general information

Form EX75 (HMRC website) - Notice of intention to claim drawback (NOI) is the beginning of the drawback process. Once a fully correctly completed NOI has been submitted to the Drawback Processing Centre (DPC), the goods must be held at the declared premises for a minimum of the statutory 2 clear business day inspection period. This is extended to 5 clear business days where the goods are for destruction at a third party premises (conditions published in paragraph 4.10 of Notice 207 (HMRC website) refer). Claimants who fax or email their NOI to HMRC must do so before the 16:00 cut off point on any business day. Where the NOI arrives after 16:00 it is deemed to have been received on the next business day. The period of inspection allows Assurance Officers to verify that goods described on the NOI document exist and confirm that they will be eligible goods once the drawback event takes place. Note: an NOI declaration is not required for accidental destructions covered in Part 3 of this guide.

Businesses who provide advance notification of their NOI declaration to the DPC by either FAX or email should also submit the original copy.