Excise drawback notices gain postal route and wider email option

Traders notifying HMRC of an intended excise duty drawback claim on form EX75 can now post the completed form to the postal address shown on itGOV, a route the previous version of the guidance did not offerGOV. The updated EX75 page on sending excise duty-paid goods from Northern Ireland to the EU also widens the email route: claimants may print the form, fill it in, photograph or scan it and email it to drawback.noi@hmrc.gov.ukGOV, where the old text described filling in a printout by hand and emailing it.

The online service remains available, with sign-in details that first-time users can create on sign-in. All three routes serve the same notice: the trader's statement that it intends to claim excise duty drawback in accordance with the Excise Goods (Drawback) Regulations 1995 (as amended)GOV. The choice of route does not change what must be notified, only how the completed EX75 reaches HMRCGOV.

The page otherwise restates the preconditions for the movement itself. Traders sending excise duty-paid goods from Northern Ireland to the EU for commercial purposes must first be approved by HMRC as a certified consignor or a temporary certified consignorGOV, and must apply for and receive that approval before the goods are sent. The page points traders to Excise Notice 204b for the approval requirementsGOV, replacing the previous pointer to section 11 on certified trader schemes, and it drops the dated line stating that the process would change from 13 February 2023, presenting the certified-consignor requirement as the standing position.

Before filling in the form, claimants should read Excise Notice 207 on excise duty drawback. HMRC will not send the EX76 claim form for drawback on the goods shown on the EX75 until it has all the information it needsGOV, so an incomplete or unclear notification delays the claim itself. A Welsh-language version of the form is available on request by email, and the page links the version of the form used before January 2021.

Legal basis: the Excise Goods (Drawback) Regulations 1995 (as amended), Excise Notice 204b and Excise Notice 207, as referenced on the EX75 notice-of-intention page.