HMDWBK2150 - Overview: Are goods warehoused in another Member State eligible goods?

No. Goods exported to another Member State under the drawback system must be duty paid in that Member State to qualify as eligible goods.

A claimant wishing to warehouse goods in another Member State must warehouse the goods in the UK under the drawback system and use the intra-community warehouse system for removal from the UK warehouse to the warehouse in the other Member State. Provided the claimant follows the correct procedure for warehousing for export, the claim may be paid when the goods are accepted into warehouse in the UK.