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HMRC internal manual

Holding and Movements Assurance Guidance

The Drawback event: general information

A claim may be submitted because the goods are either:

  • despatched to other EU Member States
  • exported to a non EU country - both direct and indirect
  • warehoused for subsequent export or dispatch (this does not apply to Alcoholic liquor goods)
  • planned destruction
  • accidental destruction.