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HMRC internal manual

Tobacco Products Duty

Advice for Officers dealing with imported tobacco products: Returned product

In the case of imported tobacco products delivered to home use from excise warehouse, credit of the TPD paid on the delivery may be allowed on any products that have been:

  • returned by their importer, for the purpose of recycling or repackaging to the person outside the UK who supplied them; or
  • destroyed in accordance with Section TPD19210; and
  • are of a net weight of at least 1 kg.

For the purposes of this relief, claims can only be accepted from the trader who made the entry of the products or on whose behalf entry was made on importation or delivery from warehouse and who paid the duty on the products.

Form EX49 together with form C88 or C&E132, when appropriate, should be used for claiming duty credit/repayment on the destruction or exportation of imported tobacco product.