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What supporting evidence do I need to submit with my drawback claim form?
What supporting evidence do I need to submit with my drawback claim form?
You must provide the following documents with your completed drawback form:
evidence of UK duty payment
the CHIEF S8 print out showing the Entry reference number and a ‘departed’ status of 60 for direct exports or 62 for indirect export, or if you are exporting by post a certified C and E 132, and
if the claim includes alcoholic goods subject to duty stamps, a copy of the notification of obliteration sent to the Duty Stamps team plus an extract from your records showing the details of the stamps that were obliterated…”
Paragraph 7.4 of EN207, 2021 edition, provided at the relevant times:
- Heading
- INTRODUCTION
- BACKGROUND – HMRC’S REFUSAL OF EXCISE DUTY DRAWBACK CLAIM
- THE APPEAL AND CROSS APPEAL
- THE CROSS APPEAL
- to provide for the determination of the person on whom any such entitlement is conferred
- The FTT’s powers on appeal against a drawback decision
- The FTT Decision
- HMRC’s submissions
- The FTT’s lack of a general public law jurisdiction
- Specific considerations applicable to s16(5) FA 94
- Discussion and Analysis
- The public law jurisdiction of the FTT
- Ground 2 – Waiver of time limit for drawback claim (see [6] above)
- HMRC’s original and review decisions
- The FTT Decision
- In late 2019, he wrote to HMRC. The letter stated
- The letter was sent under a covering email which stated
- HMRC’s submissions
- Discussion and Analysis
- Ground 1 – Procedural irregularity (see [6] above)
- Discussion and Analysis
- THE APPEAL Ground 1 – Compliance with de-stamping obligations (see [5] above)
- Actions required if goods carry fiscal marks or duty stamps
- Ground 2 – Evidence of export (see [5] above)
- What supporting evidence do I need to submit with my drawback claim form?
- The supporting evidence you need to submit with your drawback claim form
- HMRC’s submissions
- Discussion and analysis
- Discussion and Analysis
- Conclusions