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Excise Duties: Alcoholic Drinks

Volume 504: debated on Friday 29 January 2010

To ask the Chancellor of the Exchequer what checks are carried out by HM Revenue and Customs to ensure alcoholic goods have been correctly exported before duty is repaid. (314165)

It is a condition of reimbursement of UK duty under the drawback provisions that the claimant must be able to demonstrate that the goods to which a drawback claim relates have been exported from the UK and that duty has been paid or secured to the satisfaction of the fiscal authority in the member state of destination.

HMRC test the veracity of the evidence claimant's use in support of their claims. More detailed information cannot be disclosed as this would provide information of value to those seeking to circumvent HM Revenue and Customs' controls.