Goods bearing duty stamps are not eligible goods for the
purposes of the Excise Goods (Drawback) Regulations 1995. In
practice, this means that drawback cannot be claimed on duty
stamped goods unless the duty stamp has been removed or
obliterated, as described in
HMDS2840. This does not apply to
Registered Mobile Operators, who will not be required to obliterate
the stamp as a condition of claiming drawback.
