Excise movements: notice of intention to claim drawback (EX75)
You can tell HMRC that you plan to make a claim for excise duty drawback by email, post or online.
Documents
Details
Sending excise duty-paid goods from Northern Ireland to the EU
If you intend to send excise duty-paid goods from Northern Ireland to the EU for commercial purposes, you must be approved by HMRC as either a:
- certified consignor
- temporary certified consignor
You’ll need to apply for and get this approval before you can send the goods.
For further information read Excise Notice 204b.
Notifying HMRC you want to claim drawback
To notify HMRC that you intend to claim excise duty drawback in accordance with the Excise Goods (Drawback) Regulations 1995 (as amended), you can:
- use the online service, you’ll need sign in details (you can create these if you do not have them)
- print the form, fill it in, photograph or scan it and email it to HMRC at drawback.noi@hmrc.gov.uk
- print the form, fill it in and post it to HMRC, using the postal address shown on the form
Read Excise Notice 207 before filling in the form.
HMRC will not send you an EX76 claim form to claim drawback on the excise goods shown on this form until you’ve given them all the information they need.
Email HMRC to ask for this form in Welsh (Cymraeg).
Related forms and guidance
Excise Notice 207: Excise Duty drawback
Guidance on Excise Duty drawback.
Find a version of the form that was used before January 2021.
Updates to this page
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Form 'Notify by post' has been updated.
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Information about notifying HMRC by email, post or online has been updated.
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A link to Excise Notice 204b has been added so that you can refer to the guidance and consider if you need to apply to HMRC for approval before dispatching goods. Out of date information has been removed.
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From 13 February 2023 the process for dispatching excise duty-paid goods from Northern Ireland to the EU for commercial purposes will change. You will need to apply for and get an approval from HMRC as a certified consignor or a temporary certified consignor before you can dispatch goods. In addition, this guidance has also been updated to remove the section 'Changes due to coronavirus (COVID-19) measures'.
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The address to notify by post has been updated.
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Form 'Notify by post' has been updated.
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This page has been updated because the Brexit transition period has ended.
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An online service is now available.
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First published.