Refunds of excise duty on goods despatched from NI

HMRC has updated its Excise Notice 207 (excise duty drawback) to cover drawback of excise duty in Northern Ireland where goods are despatched to the EU on or after 13 February 2023. This reflects the EU implementation of new ‘certified consignor’ and ‘certified consignee’ rules. In essence, where a business intends to despatch goods from Northern Ireland to the EU after that date and claim drawback (i.e. a refund of UK excise duty), this means that the goods must be despatched by someone approved as a certified consignor and the recipient business in the EU must be approved as a certified consignee.