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Official guidance
Holding and Movements Assurance Guidance

HMAG80000 · Exporting excise goods

  • HMAG80100 · Introduction
  • HMAG80200 · Declaring excise goods to the customs export procedure
  • HMAG80300 · Exporting excise duty suspended goods
  • HMAG80400 · Exports via a RoRo port
  • HMAG80500 · Exports followed by transit
  • HMAG80600 · Exporting excise duty paid goods
  • HMAG80700 · Exporting excise goods that are under a customs special procedure
  • HMAG80800 · Alternative evidence of export
  • HMAG80900 · Excise duty points and liability to pay the excise duty
  1. Exporting excise goods: Contents
  2. Exporting excise goods: Exporting excise duty paid goods

HMAG80600 | Exporting excise goods: Exporting excise duty paid goods

From HM Revenue & Customs · Holding and Movements Assurance Guidance

Where UK excise duty paid goods are being exported, the goods are not subject to any direct excise control. However, if the business exporting the goods intends to claim back the UK excise duty that’s already been paid on those goods, the conditions set out in Excise Notice 207: Excise duty drawback must be met.

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