HMAG120700 - Excise Duty Drawback: drawback schemes

Drawback special scheme
Private sales agreement requests made by businesses to HMRC

Drawback special scheme

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Private sales agreement requests made by businesses to HMRC

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Evidence of duty payment in the Member State of destination

Note: This paragraph applies to dispatches of goods from Northern Ireland only.

For a dispatch to an EU country, the claimant will still need to provide evidence of both UK duty payment and payment of duty in the Member State of destination. Also we will need to be satisfied that the goods were dIspatched/ posted. To pay the duty in the Member State of destination, the claimant will need to comply with the distance selling requirements for paying duty in the country of destination. This may require the distance seller to pay the duty directly or via a tax representative (depending on the rules in the Member State of destination). Evidence of this duty payment should be presented with the claim.

Evidence of export from the UK

Note: This paragraph does not apply to dispatches of goods from Nothern Ireland to an EU Member State.

Where goods are exported to a private individual outside the UK (or outside an EU Member Sate in the case of Northern Ireland)the claimant will need to provide evidence that:

  • UK duty was paid
  • Goods were exported (CHIEF S8 print, CDS evidence of export or certified C&E 132 which is the certified document which fulfils the postage requirement).

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

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