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HMRC internal manual

Tobacco Products Duty

Duty credits and drawback: General

This guidance should be read in conjunction with sections 10 and 11 of Notice 476. You should also read section TPD12000 of this book, which deals with fiscal marks.

You can find further guidance on the drawback of excise duty in X-43 (Excise Duty Drawback).

See section TPD6050 of this book for guidance on destruction of tobacco product.

Information on the drawback of Customs duty can be found in the relevant guidance.