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HMRC internal manual

Tobacco Products Duty

National Advice Service Enquiries - Drawback claims in respect of fiscally marked product

A condition of any claim for drawback or repayment of duty is that any fiscal mark must be obliterated or destroyed before the claim for drawback/repayment of duty is granted. This applies to customer returns to registered stores and any drawback claims under the “Excise Goods (Drawback) Regulations 1995”. (See regulation 26(2) of the “Tobacco Products Regulations 2001” and section 11 of Notice 476.)