UK businesses reclaiming excise duty on exported or destroyed goods must follow updated procedures issued by HM Revenue and Customs (HMRC).
Guidance for the EX75 form, the official notice of intention to claim drawback, was updated on 25 September 2026 to clarify the digital and postal routes for businesses seeking to recover duty already paid on certain goods.
Excise duty drawback is a system that allows commercial entities to reclaim UK excise duty on products such as alcohol, tobacco, and hydrocarbon oils. This applies when the goods have not been, and will not be, consumed within the UK—typically because they are being exported, moved to a customs warehouse, or destroyed because they are off-specification.
The Two-Day Notice Requirement
A critical element of the process is the strict timeline for notification. Businesses are required to submit the EX75 notice to HMRC at least two working days before the goods are moved, destroyed, or dispatched.
This notice period allows HMRC the opportunity to inspect the goods before they leave the premises or are disposed of. The submission must include the specific date and time the goods will be available for inspection. Failure to adhere to this two-working-day window can lead to the rejection of a subsequent claim for a refund.
Submission Methods
HMRC has outlined three primary ways for businesses to submit their notice of intention:
- Online: Through the ‘Excise: notice of intention to claim drawback’ service using a Government Gateway account.
- Email: By sending the completed form directly to the HMRC Drawback team.
- Post: By sending hard copies to the Excise Processing Team based in Glasgow.
The updated guidance ensures that the digital submission route is now the primary method for most traders, though postal and email options remain for those unable to use the online portal.
Eligibility and Compliance
The drawback scheme is available for goods where the UK duty has already been paid. This includes alcohol products, tobacco products, and various mineral oils. To remain compliant, businesses must ensure that the goods are intended for a qualifying destination or purpose, such as a customs warehouse or export outside the UK.
If goods are being destroyed because they are no longer fit for sale or are off-specification, the EX75 must still be filed to alert HMRC of the destruction event. Following the submission of the EX75 and the completion of the physical movement or destruction, businesses can then proceed with their formal claim for the duty refund.