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HMRC internal manual

Holding and Movements Assurance Guidance

From
HM Revenue & Customs
Updated
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The Drawback event: Warehousing for Export

General information

Warehousing for export only applies to non-alcoholic liquor goods- such as oils or tobacco products. It permits drawback to be claimed on goods when they are entered in to an excise warehouse. A claimant wishing to claim drawback under this arrangement must do so in accordance with section 8 of Notice 207 (HMRC website) and follow the warehousing advice note requirements. In support of their claim (and in addition to the normal evidence showing payment of the UK duty) they must also submit a certificate of receipt for the goods signed by the warehouse keeper with their claim.

Once entered to the warehouse, the goods must be either despatched under duty suspension arrangements or exported within 6 months of the claim for drawback being made. The warehouse keeper will provide the claimant with a statement certifying when goods were despatched or exported. This statement will provide either:

  • the EMCS ARC detail if the goods are despatched or
  • detail of the CHIEF reference if they are exported.

During post assurance action you should establish the veracity of this statement by checking directly with CHIEF or EMCS as appropriate.

Warehousing for export risks

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Warehousing for export verification objectives

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(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)