HMRC: EX75 Excise Drawback Northern Ireland Now Needs Pre-Approval

• As of February 13, 2023, businesses dispatching excise duty-paid goods for commercial purposes from Northern Ireland to the EU must obtain HMRC certified consignor approval before shipment.
• The EX75 form serves as the notice of intention to claim excise duty drawback and can be submitted online, by email, or via post.
• Claimants must consult Excise Notice 207 guidance before completing the EX75 form, as the EX76 claim form will only be issued after all required information is provided.
• The new approval requirement for Northern Ireland movements is detailed in Excise Notice 204b and is crucial for managing Northern Ireland EU excise duty claims.
• HMRC has updated its guidance, forms, and introduced an online service for EX75 notifications, reflecting changes post-Brexit transition period.

Businesses engaging in such dispatches must now secure specific approval from HMRC before their goods can be sent.

Significant changes to the process for claiming excise duty drawback, particularly affecting commercial movements of duty-paid goods from Northern Ireland to the European Union, came into effect on February 13, 2023. Businesses engaging in such dispatches must now secure specific approval from HMRC before their goods can be sent. This new requirement introduces a critical compliance step for those seeking to reclaim excise duty.

This update is part of broader revisions to HMRC's guidance and forms related to the EX75 drawback notification process, reflecting adjustments made since the conclusion of the Brexit transition period. The changes underscore the evolving regulatory landscape for excise goods, necessitating a thorough review by legal and compliance professionals advising clients on cross-border trade involving Northern Ireland and the EU. The primary mechanism for initiating a drawback claim remains the EX75 form, which serves as a notice of intention to claim.

Businesses intending to claim excise duty drawback, as outlined in the Excise Goods (Drawback) Regulations 1995 (as amended), must first notify HMRC using the EX75 process. This notification can be submitted through several channels: via email, by post using the designated EX75 PDF form (a 249 KB, 3-page document), or through a newly available online service. The online portal provides a streamlined method for submitting this initial declaration.

It is crucial for claimants to consult Excise Notice 207 guidance before completing the EX75 form, as this document provides comprehensive instructions on excise duty drawback. HMRC has clarified that the subsequent EX76 claim form, which is used to formally claim the drawback, will only be issued once all necessary information has been provided following the EX75 notification. For those requiring it, a Welsh language version of the form can be requested via email.

A key development for businesses operating in Northern Ireland involves a mandatory pre-approval step for commercial dispatches of excise duty-paid goods to the EU. From February 13, 2023, any entity planning such movements must first obtain HMRC certified consignor approval, either as a certified consignor or a temporary certified consignor. This approval is a prerequisite and must be secured before the goods are dispatched.

Detailed information regarding this approval process, which is critical for managing Northern Ireland EU excise duty obligations, can be found in Excise Notice 204b. This specific requirement highlights the distinct regulatory framework applicable to movements originating from Northern Ireland, emphasizing the need for businesses and their advisors to integrate this approval into their operational and compliance strategies to ensure eligibility for HMRC EX75 excise drawback Northern Ireland claims.

HMRC has undertaken several updates to its online resources and forms to reflect the current requirements. The information detailing how to notify HMRC by email, post, or online has been revised, and an explicit link to Excise Notice 204b has been added to guide users on the necessary approval processes. Outdated information has been systematically removed from the guidance, including a section pertaining to 'Changes due to coronavirus (COVID-19) measures'.

Further administrative updates include a revised postal address for notifications and an updated 'Notify by post' form. An older version of the form, used before January 2021, is also referenced for historical context. These comprehensive updates, driven by the conclusion of the Brexit transition period and the introduction of the new online service, underscore the importance of referring to the most current HMRC guidance to ensure compliance and avoid delays in the EX75 drawback notification process.

Lawyers and compliance officers advising clients on excise duty drawback, particularly for commercial movements between Northern Ireland and the EU, must note the new requirement for certified consignor approval from HMRC. They should also review the updated EX75 notification process and associated guidance to ensure compliance and avoid delays in claiming drawback.

Source: Original reporting via GOV.UK