HMDWBK2400 - Overview: When is it an offence to make a claim?

It is an offence for a person to make a claim if

• the person making the claim is not an eligible claimant; or
• the claim is made in respect of goods that are not eligible goods.

The offence carries a penalty of £250, or 5% of the drawback claimed, whichever is the greater.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)