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HMRC internal manual

Tobacco Products Duty

Advice for Officers dealing with imported tobacco products: Drawback claims for fiscally marked product

Any fiscal marks must be obliterated or destroyed before any claim for duty drawback is granted under the “Excise Goods (Drawback) Regulations 1995”. (See regulation 26 (2) of the “Tobacco Products Regulations 2001” and Section 11 of Notice 476.)

Note that importers can only claim drawback of TPD under the “Excise Goods (Drawback) Regulations 1995”.