HMDWBK1100 - Introduction: System
Objectives
The objectives of the system are:
- To facilitate the repayment of excise duty
where duty paid excise goods have not, and will not be, consumed in
the UK
- To inform claimants of their obligations
under the regulations, and of Departmental requirements
- To identify the risks to the revenue and
assign control resources to meet those risks effectively,
efficiently and economically, without unduly restricting
trade.
