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HMRC internal manual

Tobacco Products Duty

Duty credits and drawback: Evidence of entitlement to drawback of duty under the "Excise Goods (Drawback) Regulations 1995"

What follows applies only to drawback claims under the drawback regulations. Under the Customs and Excise Management Act 1979 (CEMA) section 133, drawback claims cannot be paid unless it is shown to the satisfaction of the Commissioners that the duty in question has been paid and not previously drawn back. As most tobacco importers are or maybe regular drawback claimants (as distinct from occasional or rare claimants) you may regard them as qualifying for the special scheme under an annual audit plan.

At the date of printing of this book, the latest information is to be found in TA 1/01 toX-43 “Excise Duty Drawback”. Anyone dealing with drawback claims, under the“Excise Goods (Drawback) Regulations 1995” must read X-43. The detail in TA 1/01and X-43 is concerned primarily with beer and other alcoholic beverages but the principle applies to tobacco products.

The primary evidence of duty payment will be the W6 or W6D supported, as necessary, by the evidence (or equivalent for tobacco) required in TA 1/01 to X-43. Assurance Officers dealing with drawback claims may wish to take note of the advice in section TPD14060.