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HMRC internal manual

Tobacco Products Duty

Duty credits and drawback: The Law


  • The “Excise Goods (Drawback) Regulations 1995” are concerned with the drawback of excise duty, including tobacco products duty.
  • Regulation 3(1), of the “Tobacco Products Regulations 2001” defines “recycling” and “repackaging”. This is relevant to claims for credit of duty under regulation 26(1) of the same regulations. (See section TPD14030)
  • Regulation 26(1), of the “Tobacco Products Regulations 2001”, is concerned with the credit of duty on tobacco product returned to registered premises.
  • Regulation 26(2), of the “Tobacco Products Regulations 2001”, makes it a condition of any drawback claim, in respect of tobacco products, that any fiscal marks carried by the tobacco products are obliterated or destroyed.
  • Section 11.4 of Notice 476 has the force of law and is concerned with the records, which a manufacturer must keep in respect of customer returns.