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A condition of any claim for drawback or repayment of duty is that any fiscal mark must be obliterated or destroyed before the claim for drawback/repayment of duty is granted. This applies to customer returns to registered stores and any drawback claims under the “Excise Goods (Drawback) Regulations 1995�. (See regulation 26(2) of the “Tobacco Products Regulations 2001� and section 11 of Notice 476.)