HMDWBK2250 - Overview: What are the claimant's responsibilities?
The claimant must comply with:
- the conditions imposed by the Regulations;
- any other conditions imposed by Notice 207 Excise Duty Drawback; and
- any additional conditions which the Commissioners may exceptionally impose by written notice.
The claimant must also:
- exercise control over the delivery or destruction of eligible goods
- keep complete accounts and records of all relevant transactions
- ensure that claims are accurate and comply with the monetary and time limits
- permit us to:
- enter and inspect his premises and records
- attend the destruction of goods which are the subject of a drawback claim
- examine the goods before export, dispatch or warehousing
- upon request, supply such information and documents relating to the business and drawback claims as we may require.
