TPD14010 - Duty credits and drawback: The Law

  • The 鈥淓xcise Goods (Drawback) Regulations 1995鈥� are concerned with the drawback of excise duty, including tobacco products duty.
  • Regulation 3(1), of the 鈥淭obacco Products Regulations 2001鈥� defines 鈥渞ecycling鈥� and 鈥渞epackaging鈥�. This is relevant to claims for credit of duty under regulation 26(1) of the same regulations. (See section TPD14030)
  • Regulation 26(1), of the 鈥淭obacco Products Regulations 2001鈥�, is concerned with the credit of duty on tobacco product returned to registered premises.
  • Regulation 26(2), of the 鈥淭obacco Products Regulations 2001鈥�, makes it a condition of any drawback claim, in respect of tobacco products, that any fiscal marks carried by the tobacco products are obliterated or destroyed.
  • Section 11.4 of Notice 476 has the force of law and is concerned with the records, which a manufacturer must keep in respect of customer returns.