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.