HMDWBK2450 - Overview: What if goods warehoused for export are not exported?

Goods warehoused for export must, within six months of being warehoused, be:

• exported
• shipped as stores
• denatured; or
• destroyed.

If the goods are still warehoused at the expiry of the six month time limit, the claimant must contact the National Advice Service.

In exceptional circumstances, you may allow the goods to be removed to home use if an export order existed and was subsequently cancelled. In these circumstances, the claimant must supply:

• evidence confirming that an export order existed but was cancelled;
• the stock account number of the goods concerned; and
• repayment of the drawback previously received in respect of the goods.

A letter must be sent to the claimant, quoting the relevant stock account number, confirming that the excise duty drawback has been repaid. The warehousekeeper must not release the goods until he has seen the letter.

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