HMRC has published Excise Notice 207 to explain the excise duty drawback scheme, which allows businesses to recover UK excise duty they have paid on certain goods. The notice sets out the conditions under which traders can claim refunds of excise duty and the procedures for submitting drawback applications. This guidance applies to organisations involved in the production, supply, or export of excisable goods who may be eligible for duty recovery.
Source: HMRC (GOV.UK) – Read the original