In the case of imported tobacco products delivered to home use from excise warehouse, credit of the TPD paid on the delivery may be allowed on any products that have been:
For the purposes of this relief, claims can only be accepted
from the trader who made the entry of the products or on whose
behalf entry was made on importation or delivery from warehouse and
who paid the duty on the products.
Form EX49 together with form C88 or C&E132, when appropriate, should be used for claiming duty credit/repayment on the destruction or exportation of imported tobacco product.