HMDWBK2350 - Overview: Are there limits, monetary or otherwise, on claims?

Monetary limits

We impose a minimum claim limit to minimise administrative costs. Individual claims must be £500 or more. However, if six months have elapsed, and no other claim has been made during that period, claims of £50 or more can be accepted.

Time limits

There are two time limits on claims:

• duty on the goods must have been paid no more than three years before submission of the claim, and
• the claim must be presented within two years of the date of export, warehousing for export or destruction.

The three year time limit for duty payment may be waived or varied at local discretion where all other relevant requirements and conditions have been met. You could, for example, reasonably consider relaxing the three year duty payment condition where an export claim involves goods with a naturally long shelf life such as vintage wines or spirits.

When a notification is received, the Drawback Centre will issue a unique reference number which the claimant will quote on the subsequent claim ( HMDWBK4200 explains in detail Drawback Centre procedures on receipt of Notifications).