TPD12090 - Fiscal Marks: Duty repayment on customer returns and drawback claims on fiscally marked product

Any fiscal mark must be obliterated or destroyed before any claim for duty repayment is granted. This applies to customer returns to registered stores and any drawback claims under the 鈥淓xcise Goods (Drawback) Regulations 1995鈥�. (See regulation 26(2) of the 鈥淭obacco Products Regulations 2001鈥� and section 12 of Notice 476.)