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.