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HMRC internal manual

Tobacco Products Duty

Duty credits and drawback - Drawback claims on imported tobacco product

What follows applies only to drawback claims in respect of tobacco products, which were:

  • removed to home-use from an excise warehouse;
  • cleared to home-use at the place of importation; or
  • were imported by a REDS or Occasional Importer.

In the case of imported tobacco products, drawback of the tobacco products duty paid on the delivery may be allowed under the terms of the “Excise Goods (Drawback) Regulations 1995.

A condition of any claim for duty drawback is that any fiscal mark is obliterated or destroyed. (See regulation 26(2) of the “Tobacco Products Regulations 2001”).