TPD19320 - Advice for Officers dealing with imported tobacco products: Drawback claims for fiscally marked product

Any fiscal marks must be obliterated or destroyed before any claim for duty drawback is granted under the “Excise Goods (Drawback) Regulations 1995�. (See regulation 26 (2) of the “Tobacco Products Regulations 2001� and Section 11 of Notice 476.)

Note that importers can only claim drawback of TPD under the “Excise Goods (Drawback) Regulations 1995�.