repayment of duty

Repayment of duty or other taxes paid on goods satisfying certain conditions.

Note: There is no scope for repayments of duty, or credits due to a loss.

I claim repayment of duty accordingly.

How must I store and take account of oil on which I intend to claim repayment of duty?

If you do, we may delay repayment of duty on road fuel while we verify that you did use the oil in your vessel.

All claims for the repayment of duty must be submitted within 6 months of the expiry of the throughput period.

You may be eligible for duty drawback - repayment of duty paid - if you:

Repayments of duty due to you from HMRC will continue to be made in sterling.

Each claim for repayment of duty on quantities not exceeding the de minimis limits set out in paragraph 2 may be submitted in bulk litres.

You should claim a repayment of duty under the terms of Regulation 26 of the Tobacco Products Regulations 2001.

You can claim a repayment of duty under the terms of the Excise Goods (Drawback) Regulations 1995.

This had an immediate and substantial effect on the numbers and value of claims for repayment of duty paid by HMRC.

As an alternative to receiving oils duty-free, you may be able to seek approval from HMRC to receive repayments of duty instead.

I have rejected the goods that I imported from outside the EU as they are faulty, can I claim repayment of duty?

Unless the terms of approval show otherwise, you must store duty-paid oil on which you intend to claim repayment of duty in places or vessels approved by us.

HMRC run several schemes that offer traders relief of duty, suspension of duty, or repayment of duty.

All claims for repayment of duty on goods entered to IPR drawback under the simplified authorisation procedure are made to NIRU.

By "export relief" we mean the suspension or repayment of duties (including anti-dumping duty) on imported materials, components or parts used in the manufacture of goods exported under preference.

Drawback, or repayment of duty, is admissible at the actual rate of duty borne by the oil to which the claim relates (or deemed to have been borne under an approved exhaustion arrangement).

Claim for repayment of duty on oils/biofuels used to generate electricity (Acrobat PDF, 54KB) Please be aware that our PDF, Word, Excel and Powerpoint documents will open in a new window.

It is a duty relief procedure, which helps industry in the EU to import goods for processing and re-export/export them either without the payment of duty and VAT (suspension) or with the repayment of duty paid at import (drawback).

If the defects are repaired, and the seller reimburses you under warranty for the cost of the warranty work carried out by you or on your behalf, you can submit a claim for repayment of duty to Customs National Duty Repayments Centre.