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HMRC internal manual

Oils Technical Manual

Introduction and overview of oils activity: excise duty on oils (Duty Liability): excise duty drawback

Drawback equal to the excise duty paid, may be claimed on oil or any article containing oil used either as an ingredient or component in the manufacture of non-oil products, when exported from the UK, shipped as stores, or warehoused for use as stores, or loaded into any aircraft for use on a flight to a destination outside of the UK.