HMDWBK3350 - Law, Policy and Application: Claims

Format and payment of claims

Law

Customs and Excise Management Act 1979 (CEMA) s133 and Excise Goods (Drawback) Regulations 1995 (EGDR) s12

Policy and application

These provisions are self-explanatory. The Commissioners have the power to set-off drawback against any other debt, on file, then due to them. You should therefore consider the trader’s liability not only to excise duty, but also customs duty and VAT before you authorise a direct repayment.

Minimum size of claims

Law

EGDR s7

Policy and application

This provision is self explanatory.

Time limits on claims

Law

EGDR s7

Policy and application

This provision is self explanatory.

Cancellation of drawback

Law

EGDR s13

Policy and application

This provision is self explanatory.