HMAG80600 - Exporting excise goods: Exporting excise duty paid goods
Where UK excise duty
paid goods are being exported, the goods are not subject to any direct excise
control. However, if the business exporting the goods intends to claim back the
UK excise duty that’s already been paid on those goods, the conditions set out
in Excise
Notice 207: Excise duty drawback must be met.