TPD14010 - Duty credits and drawback: »Ê¹ÚÌåÓýapp Law
- »Ê¹ÚÌåÓýapp “Excise Goods (Drawback) Regulations 1995â€� are concerned with the drawback of excise duty, including tobacco products duty.
- Regulation 3(1), of the “Tobacco Products Regulations 2001� defines “recycling� and “repackaging�. 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 “Tobacco Products Regulations 2001�, is concerned with the credit of duty on tobacco product returned to registered premises.
- Regulation 26(2), of the “Tobacco Products Regulations 2001�, 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.