What is the process for claiming back UK duty on duty-paid stock for export, and what should exporters expect from HMRC?

Claiming back duty on duty-paid stock for export is a difficult and heavily scrutinised process. HMRC deliberately makes the procedure hard to prevent duty-avoidance fraud, so be prepared for extensive compliance checks and investigation.

**Key guidance from members:**

- **HMRC scrutiny** — The process attracts significant regulatory attention; exporters should expect HMRC to examine claims thoroughly. - **Use under-bond stock instead** — Members strongly advise exporting goods held under bond (which have not paid duty) rather than attempting to recover duty already paid. This avoids the complexity and scrutiny entirely and is the preferred route.

**Caveat:** If you have any under-bond stock available, that is the recommended solution to avoid the difficulty and delays of duty recovery claims.