HMDWBK1050 - Introduction: Scope of this guidance

Drawback provides for the repayment of UK excise duty paid on goods that have not been and will not be consumed in the UK or the Isle of Man. The eligible goods covered by the system are UK duty paid oils, alcohol, alcoholic beverages, and manufactured tobacco products.

This book provides guidance on the policy and assurance of the drawback regime, identifying the legal provisions, risks to the revenue, the trader controls, and suggested measures to counter those risks. This guidance does not cover drawback of mineral oil used as aircraft stores, or mineral oil used on board ships.

The Holding and Movement Team within Excise, Stamps & Money Businesses has overall responsibility for this book and is responsible for:

• Developing and maintaining current policy,
• managing and guiding excise operational work to deliver the business outcomes specified for the Department’s UK revenue functions; and
• maintaining a strategic overview across the Department’s operations, translating the outcomes specified by policy makers into reality by setting priorities between functions and allocating resources according to the risk models developed.

The branch responsible for this book of guidance is:

Excise, Stamps and Money Businesses
Holding and Movement Team
3W Ralli Quays
3 Stanley Street
Salford
M60 9LA

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)