HMDWBK2050 - Overview: What is drawback?

Drawback has been around in one form or another since 1611. It was brought in to provide relief from duty for traders who imported excisable goods for sale in the UK, paid the duty and then on receipt of export orders found that they could only fulfil them by using duty paid stock.

At its most basic, drawback could be described as a method for repaying excise duty on goods that have not been and will not be consumed in the UK.