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HMRC internal manual

Holding and Movements Assurance Guidance

Part 3 the claim stage: claim form EX76 in detail

This form requests the following specific information regarding the actual claim:

  • ‘drawback claimant details’ - containing business details of the claimant which should match the details quoted on the EX75 (HMRC website) - NOI form. It also contains the drawback claim reference number which is generated by the DPC and is used to link the EX75 with the EX76. A further business reference number may be quoted.
  • ‘bank or building society details’ are required including the account name, account number and sort code for the bank or building society account that the claimant wants the money paid into, which should be checked to ensure that the detail is the claimant’s.
  • ‘period of claim’ - This relates to whether the claimant has a scheduling agreement in place. Scheduling is covered in part 6 of this guide.
  • ‘reason for claim’ - This is a tick box section. The reasons for the claim are:

    • goods despatched to another EU country
    • goods exported to a non EU country
    • goods warehousing for export or dispatch (not for alcohol products)
    • planned destruction
    • accidental destruction of goods
  • ‘description of goods’ within the claim - This is similar to the description within the EX75 - NOI form in which the goods are shown in their appropriate unit of measurement and the amount of duty to be claimed is declared. This should be checked against the NOI for any differences. If there is a difference between the NOI and the Claim, this should be queried. Normally the claim can only be made for goods which agree with those originally declared on the NOI.
  • ‘checklist ‘- This is a tick box section that allows the claimant to state which pieces of evidence they are submitting with their claim form. The evidence provided should match the reason for the claim, and includes:

    • detailed evidence that UK excise duty has been paid
    • copy 3 of the SAAD and a document to confirm the duty has been collected in the EU country of destination
    • evidence of destruction (Certificate of Destruction)
    • a certified C&E132 certificate of posting
    • S8 print out from CHIEF (exports) (CHIEF is an acronym for Customs Handling of Import and Export Freight)
    • warehousing advice note
    • any other necessary documentation pertaining to the proposed claim.
  • ‘declaration’ - This is similar to the declaration on the EX75 NOI form, but on the claim form the claimant is declaring that: the goods are eligible goods, he is an eligible claimant, the claim complies with regulations 5 and 6 of the Excise Goods (Drawback) Regulations 1995 in full and that the goods have never been subject to a previous drawback claim.

In addition, the claimant must provide evidence of UK duty payment or where appropriate details of any Alternative Evidence Agreement with their claim and evidence that the drawback event for which the claim relates has taken place. If the goods are despatched to another EU Member State he must also provide evidence of duty payment in the Member State of destination.