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HMRC internal manual

Oils Technical Manual

Relevant Law: Excise Goods (Drawback) Regulations 1995

Drawback is the claiming back of duty that has been previously paid due to a change in circumstances. The Excise Drawback Centre in Glasgow deals with the administration of these claims.

Section Section title Summary and comments
5 Eligible goods Duty paid goods that are exported or warehoused for export or destroyed. Note conditions covering accidental destruction.
6 Eligible claimants  
7 General conditions …including time limits.
8 Conditions to be complied with before export Including information and notification to be provided.
9 Conditions to be complied with after warehousing for export …by claimant - certificate of receipt with claim and goods to be exported in six months.
10 Conditions to be complied with after export  
11 Conditions to be complied with where goods are accidentally destroyed  
12 Payment of claim …only where we are satisfied and we can pay what we think is a lower amount due and/or off-set it against any other ‘debt due’.
13 Cancellation of drawback …at any time we are satisfied the Regulations broken and can demand repayment of claim.
14 Conduct attracting a civil penalty