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

HMRC internal manual

Holding and Movements Assurance Guidance

From
HM Revenue & Customs
Updated
, see all updates

Excise Duty Drawback: drawback schemes

Drawback special scheme

(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)
  • (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) Notice 207 (HMRC website)(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)

Private sales agreement requests made by businesses to HMRC

(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)
  • (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)

(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)
  • (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)
  • (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)

(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)
  • (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) sample schedule (excel 24KB)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Evidence of duty payment in the Member State of destination

For a despatch 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 despatched/ 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 third country export

Where goods are exported to a private individual in a third country (non EU Member State) State the claimant will need to provide evidence that:

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

(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)

(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)