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

HMRC internal manual

Holding and Movements Assurance Guidance

Part 2 Notice of intention (NOI) stage: notice of intention form EX75

A copy of form EX75 (HMRC website) 

can be downloaded from the HMRC website. The completed form must contain the following core detail:

  • ‘Drawback claimant details’ including their: VAT number, Company name, nature of their business, the business address, their contact details and their own reference number. They must also provide detail of their business, this provides an insight as to whether the claimant has a reason for dealing in excise goods - DPC will normally contact the business if the reason given on the form is ambiguous.
  • ‘Goods bought from’ requires completion of the supplier VAT number, their company name, their business address and their contact details. A separate schedule should be provided if the goods within the claim have more than one supplier.
  • ‘Reason for the claim’. On the NOI there are four reasons for a claim to be made:

    • dispatch to another EU country
    • export to a non EU Country
    • warehousing for subsequent export or dispatch (excludes alcohol goods)
    • planned destruction of goods - the destruction details are also required, including the name and address of the company carrying out the destruction if not the claimant
  • ‘Detail of the goods’ - the actual type of excise goods the claim is being made on, including:

    • brand names e.g. Fosters, Stella Artois or Benson & Hedges
    • the size of the unit, usually either a volume or a weight e.g. 330ml or 500ml for alcohol or for cigarettes packets of either 10 or 20’s
    • the number of units e.g. 25 cases (alcohol) or 30 sleeves (tobacco)
    • alcohol by volume (% abv) for example 5%
    • the amount of duty paid - for example £225.36
    • a description of the packaging - for example bottles or cans
    • inspection address including the VAT number, full company name, the business address and contact details of the address where the goods are to be stored during the period of inspection.
  • Declaration